ACADEMIC PERFORMANCE OF GRADE 12 LEARNERS IN

ACCOUNTING IN THE ZULULAND DISTRICT

By

Sikhombo Zonke Nonhle

Submitted to the Faculty of Education in the fulfilment of the

requirements for the degree of Master of Education in the Department
of Curriculum and instructional studies

at the

UNIVERSITY OF ZULULAND

Supervisor: Dr M.S. Mabusela

Co-Supervisor: Dr B.T Gamede

DECLARATION

I ZONKE NONHLE SIKHOMBO hereby declare that this dissertation, entitled Academic
performance of Grade 12 learners in Accounting in the Zululand district, is my own work, and
that all resources that I have used or quoted have been indicated and acknowledged by means of
complete references. It has been submitted for the degree of Master of Education at university of
Zululand. It has not been submitted for any degree or examination in any other university.

Signed by on

The 23 day of March_ 2018

i
DEDICATION

This dissertation is dedicated to:

My late father who instilled the love for education in me;

My mother Mhlongo Dorris, who always motivates and encourages me, and whose prayers keep
me going each day;

My sisters and brother for their prayers;

My daughter Siphosethu Mabaso; and

Above all to God Almighty.

ii
ACKNOWLEDGEMENTS

I wish to thank God Almighty for the strength, wisdom and perseverance bestowed upon me to
complete this project.

I wish to thank the following individuals for their enormous contribution and support towards
completion of this project:

My supervisors Dr M.S.N Mabusela and Dr B.T. Gamede, for expert guidance and encouragement.
Thank you for your constructive criticism that convinced me to seek more and deep knowledge
about this study. I would not have managed to complete this study without your unswerving
reassurance;
All the principals who allowed me to conduct research in their schools;
All the teachers who took part in this study; and
Lastly, I wish to thank Mrs. Thandeka Nsele for her continuous support and motivation.

iii
ABSTRACT

The aim of the study was to investigate reasons for the poor Academic performance of Grade 12
learners in accounting in the Zululand districts. The main aim was addressed by exploring literature
to gather information on perspectives on Accounting teaching and the way these problems are
approached globally. A qualitative approach was used to investigate factors that affect learner’s
performance. Five schools were selected in the Zululand districts. Ten teachers were interviewed.
The data were analysed and findings revealed that Grade 12 learners’ performance is inadequate.
In order to make a quantum leap and to arrive at creative solutions to the challenges, participants
were interviewed regarding the phenomenon. The findings reveal that teachers have inadequate
necessary teaching skills and that the subject is sometimes taught by teachers who do not dispose
of the necessary expertise in Accounting. Schools also lack resources and economic deficits
hamper quality teaching in the rural areas. The main recommendations arising from this study
suggest that the Department of Basic Education should also review the time allocated per period
to extend the time spent on Accounting. The focus should be also on Grade 10 and 11 Accounting
learners to lay the foundation for teaching and learning Accounting in Grade 12. Accounting
teachers should be provided with stronger content workshops, at least twice per term.

iv
GLOSSARY OF ACRONYMS

AAA: American accounting association

AECC: Accounting Education Change Commission

AQF: Australian qualification framework

CAPS: Curriculum assessment policy statement

CICPA: Chinese institute of certified public accounting

CPD: Continuous personal development

DFID: Department for international development

DoBE: Department of Basic Education

DOE: Department of Education

FET: Further Education and Training

HE: High education

HEIs: Higher Education Institutions

IAAER: International Association for Accounting Education & Research

IAESB: International Accounting Education Standards Board

IASC: Inter Agency Standing Committee

IFAC: International Federation of Accountants

IP: Intellectual property

LAAA: Lithuanian Association of Accountant and Auditors

LoLT: Language of Teaching and Learning

LTSM: Learner Teacher Support Material

MCE: Member of the Executive Council

MPA: Master Professional Accounting

NESB: Non-English Speaking Background

v
OBE: Outcome base education

RSA: Republic of South Africa

SACE: South African Council of Educators

SACMEQ: Southern and Eastern Africa Consortium for Monitoring Educational Quality

SADTU: South African Democratic Teachers’ Union

SASA: South African Schools Act

SIAS: Screening, Identification, Assessment and Support

UN: United Nations

vi
Declaration (i)

Dedication (ii)

Acknowledgements (iii)

Abstract (iv)

Acronym (v)

TABLE OF CONTENTS

CHAPTER 1: INTRODUCTION AND BACKGROUND

1.1 INTRODUCTION 1
1.2 LITERATURE REVIEW 2
1.3 PROBLEM STATEMENT 5
1.4 AIM AND OBJECTIVES OF THE STUDY 6

1.4.1 Intended contribution to the body of knowledge 6

1.5 RESEARCH METHODOLOGY 6

1.5.1 Research paradigm 6

1.5.2 Sampling procedures 7

1.5.3 Selection of the target population 7

1.5.4 Method of data collection 7

1.6 DATA ANALYSES AND PRESENTATION 8

1.7 ETHICAL CONSIDERATIONS

1.8 RESOURCES 9
1.9 FEASIBILITY 9
1.10 INTELLECTUAL PROPERTY AND INNOVATION 10
1.11 CONCLUSIONS

vii
CHAPTER 2: LITERATURE REVIEW

2.1 INTRODUCTION 11

2.1.1 WHAT IS ACCOUNTING EDUCATION? 12

2.2 HISTORY OF ACCOUNTING EDUCATION 13
2.3 THEORIES OF TEACHING AND LEARNING APPLICABLE TO ACCOUNTING
EDUCATION 15

2.3.1 Behaviourism 17
2.3.2 Social reconstructivism 17
2.3.3 Critical theory 18
2.3.4 Pragmatism 19
2.4 Approaches to teaching and learning 19
2.4.1 The relations between conceptions of teaching, perceptions of the teaching environment and
approaches to teaching 21
2.5 Challenges in accounting education 25
2.6 ROLE AND RESPONSIBILITY 29
2.6.1 Teacher 29
2.6.2 The role of context in curriculum implementation 30
2.6.3 Assessment 31
2.6.4 Learners 31
2.6.5 Language 32

2.7 CONCLUSIONS 32

CHAPTER 3: RESEARCH DESIGN AND METHODOLOGY

3.1 INTRODUCTION 33

3.2 RESEARCH DESIGN 33

3.3 SAMPLING PROCEDURES 34

3.4 RESEARCH INSTRUMENT 35

viii
3.5 DATA ANALYSIS 37

3.6 ETHICAL CONSIDERATIONS 38

3.7 VALIDITY AND RELIABILITY 39

3.8 CONCLUSION 39

CHAPTER 4: DATA PRESENTATION AND ANALYSIS

4.1 INTRODUCTION 40

4.2 THEMES FROM THE INTERVIEWS 41

4.2.1.1 Pass percentage 42

4.2.1 Level of performance 43

4.2.1.2 Learners’ performance 43

4.2.1.3 Performance satisfactory 44

4.2.1.4 Performance comparison 45

4.2.2 Teaching approach 46

4.2.2.1 Effective teaching 46

4.2.2.2 Learner centered 47

4.2.2.3 Cooperative strategy 48

4.2.2.4 Teacher centered 49

4.2.2.5 Questioning method 50

4.2.3 Classroom factors 51

4.2.3.1 Shortage of learning and teaching materials 51

ix
4.2.3.2 Qualified teacher 52

4.2.3.3 Time allocation 53

4.3.3.4 Overcrowded classroom 54

4.3.3.5 Shortage of learning and teaching materials 55
4.3.3.6 Language use 56
4.3.3.7 Parental involvement 58
4.3.4 Inadequate textbooks 59
4.3.4.4 Teaching media 60
4.3.5 Changes in grade 12 examination format 60
4.2.5.1 Examination instructions 60

4.2.6 Conclusion 61

CHAPTER 5: SUMMARY, FINDINGS, AND RECOMMENDATIONS

5.1. INTRODUCTION 62

5.2 SUMMARY OF THE STUDY 62

5.2.1. Summary of Chapter 1 62

5.2.2. Summary of Chapter 2 62

5.2.3 Summary of Chapter 3 (methodology) 64

5.3 MAJOR FINDINGS OF THE STUDY 65

5.3.1 The level of performance by grade 12 learners in accounting in the Zululand district.
65
5.3.2 The factors that contribute to learner’s performance in Accounting in the Zululand district.
67
5.4 RECOMMENDATIONS 69
5.4.1 The level of performance by grade 12 learners in Accounting in the Zululand district.
69

x
5.4.2 The factors that contribute to learner’s performance in accounting in the Zululand district.
70

5.5 RECOMMENDATIONS FOR FURTHER RESEARCH 70

5.6 LIMITATIONS OF THE STUDY 71

5.7 CONCLUSION 71

5.8 REFERENCES 71

ANNEXURES

ANNEXURES A: Interview Schedule

ANNEXURES B; A letter to request to conduct research
ANNEXURES C: Ethical Clearance
ANNEXURES D: A letter of permission to conduct research

xi
 CHAPTER ONE

INTRODUCTION AND BACKGROUND

1.1 INTRODUCTION

In every society the concept ‘failure’ causes shame, guilt and despair which can be overwhelming
and humiliating. It is difficult for any person to accept failure and when learners fall short in school
they often feel that they have let themselves and others down (Tracy, 2002). Poor performance is
problematic in schools. It is not an objective given but an agreed social, categorical, academic label
that serves the vested interest of dominant, powerful groups in society. Wearmouth, Glynn and
Berryman (2005) argue that poor performance can be attributed amongst others to acquiring the
label of being less intelligent, which is likely to be the result of complex social, economic and
political judgments and considerations less intelligent.

Poor performance has caused many learners to lose faith in the education system (Tracy, 2002).
They feel that their educators are prejudiced towards them and care very little either about them or
about their own teaching. According to Calltz, Fuglestad and Ullejord (2002) poor performance
derives from the teaching and treatment the learners receive from the educators and unintended
consequences of the school organisation and practice. However, the government admits that
schools on their own may not provide sufficient response to the learning and behavioural needs of
learners from increasingly diverse cultural and community groups (Ramsden, 1995), but through
collective support from parents, higher institution of learning, businesses and the community at
large. They envisage a role for parents involving liaising with schools to prevent social exclusion
and reintegrating those already socially excluded into mainstream education (Tett, Blair, Kay,
Martin & Ranson, 2001).

Taking into account the given background there is a dire need to investigate why learners who take
Accounting in Grade 12 are unable to perform at the required standard (level) that should allow
them access to Higher Education (HE). The schools that have been included in the study are not
exceptional as they have been performing within the range 0%-39%, which is regarded as not
achieved to elementary achieved. Furthermore, it has been found that learners in Accounting as
subject in South Africa lack basic skills in writing, calculating and critical thinking skills (Van

1
Romburg, 2014). In other words, learners must pass, obtaining good marks to be admitted to a
higher institute of learning. Since 2008 learners were expected to pass with an average of 60% as
a bench mark for University entrance (DoE, 2011). Above all, it has been discovered that teaching
and assessment practices pertaining to Accounting are inadequate as learners attending South
African schools do not display learner independence, as they are unable to cope in HE or in the
corporate world (Van Romburg, 2014).

HE institutions around the world are increasingly recognising the centrality and importance of
good teaching, as indicated by calls for reform in various countries, including Australia. Emphasis
on the importance of teaching effectiveness in accounting education in Australia, has in fact been
confirmed over the years by studies (Mathews, Brown & Jackson, 1990, Ramsden, 1995; Bradley,
2008; Commonwealth of Australia, 2009; Hancock, 2009; Cappelletto, 2010; Devlin &
Samarawickrema, 2010, Evans, Burritt & Guthrie, 2010). Devlin and Samarawickrema (2010:111)
assert that Australia underscores teaching quality, explaining that “Increasing attention is being
given to the quality of teaching and learning at university level across the world’ and,
consequently, there is increasing pressure on educational stakeholders to ensure effective teaching
and to prove and demonstrate the effectiveness.”

1.2 LITERATURE REVIEW

According to Handy (2003), inadequate preparation, uncertainty, inappropriate study habits,

cramming, passive learning and examination anxiety are all deemed as possible causes of learners’
academic failure. Hawkins (1989), states that appropriate strategies for teaching Accounting at
secondary level are central to learner success. Handy (2003) details ways of minimising low
quality results in Accounting. The above-mentioned researchers suggest that teachers of
Accounting should know their learners, avoid making own assumptions about the learners,
maintain a structured but relaxed atmosphere and spend more time on examples in Accounting
questions. Professional bodies have become increasingly concerned about the quality of entrants
in the accounting profession (American Accounting Association). The AECC (1990) recommends
a redirected focus for education, giving priority to teaching and the curriculum and course
development. The commission is convinced that an increased emphasis on teaching and curriculum
and course development are vital to the future of Accounting in education. The need for change

2
has come, because accounting programmes have not kept up with the dynamic, complex,
expanding, and constantly changing profession for which learners are educated. The need for
upgrading programmes has been documented and adequate future accounting education courses
have received renewed interest in an endeavour to prepare prospective accountants for the
profession (Bedford committee report, 1990).

Both Puerto Rico and the United States experience similar problems when it comes to Accounting
as quality education, except for the language problem in Puerto Rico, which is considered a
political issue. Since most of the populations in Puerto Rico speak Spanish and most of the texts
for the businesses come from the United States, they appear in English. The learners in Puerto
Rico, consequently have a dilemma to learn Accounting. This is because the classes are conducted
on Spanish and by Ettredg & Nunamake the texts are in English and exams are administered in
English or Spanglish (a combination of English and Spanish). This causes Accounting to be
challenging for Puerto Rican learners.

If this perception of challenges with Accounting, which goes back more than three hundred years,
is compared with today’s view, the situation looks very similar. There is a need for expanded skills,
along with the change of technology, communication and globalisation. With the exception of
Inman, Wenzeler, and Wickert, (1991) discussions of the current state of Accounting in education
have provided little evidence of research to highlight the dilemma (Ettredg & Nunamake, 1993).
This assertion in 1993 came seven years after the start of the debate over the improvement of
Accounting in education as part of the curriculum and the crisis in the accounting practice.

In the past few years, there has been a growing demand for major change in the design and delivery
of Accounting as a subject in education. The requests for change are based on evidence and
pressure from poor results in Accounting in education. The researchers found that there was a need
of to change the way Accounting was taught or the manner in which the curriculum was
implemented in Accounting as a subject. In doing research on the academic performance of the
Grade 12 learners in Accounting in the Zululand District, the aim is to propose novel ways of
improving learner performance. Stout and Wygal (2010) note that apart from focusing on the realm
of Accounting, there is an abundance of evidence on good teaching methods in other areas of

3
learning regarding the attributes, characteristics, techniques, principles, and overall approaches
that are said to constitute ‘best practices’ for effective teaching.

In South Africa there is a shortage of Chartered Accountants and this problem could possibly be
attributed to the way Accounting educators teach Accounting to learners, the way the curriculum
is delivered, the relevance of the textbook, learners’ interest in Accounting, sufficient time for
teaching Accounting, a lack of interest in learning and it could be a lack of adapting the Accounting
subject matter. Past research has indicated that there are many problems in the current performance
of learners in Accounting in education, one of which lies in the content and design of the curricula
(Albrecht & Sack, 2000; Cheng, 2007). Rankin (2003) is of the opinion that high school
Accounting can be beneficial to the performance of students in first-year University Accounting
only if there is a close association between the high school and university curricula (Barnes,
Dzansi, Wilkinson, & Viljoen, 2009) and curricula design (Albrecht & Sack, 2000; Cheng, 2007).
Rankin (2003) is of the opinion that high school Accounting can be beneficial to the performance
of first-year university students. Accounting can be taught effectively at tertiary level only if there
is a close association between the high school and university curricula.

In 2010 Barbara Creecy , Gauteng Member of the Executive Council (MEC) for education states
that, despite massive achievements in education after apartheid, learner performance had still not
yet improved. She ascribed the underperformance of schools to factors such as poor learner and
educator discipline, problems experienced with school safety, poor hygiene, a lack of
infrastructure, poverty, social deprivation, inadequate curriculum management, insufficient
subject coverage, poor quality of teaching and assessment and ineffective school-based systems
for monitoring curriculum delivery (Department of Basic Education (DoBE, 2010). Another
problem that might contribute to poor performance in Accounting is the teachers’ lack of
appropriate qualifications and experience to teach learners the concepts they need to understand to
succeed in Further Education and Training (FET). According to the South African Democratic
Teachers’ Union (SADTU), there is a desperate need to improve the quality of teachers and
teaching (Packree, 2010).

4
However, aspiring Accounting teachers might not be trained appropriately for this purpose at
tertiary institutions and it is possible those teachers are ignoring the curriculum as set out by the
DoBE (2010) or that they are not sufficiently able to understand and clearly explain some of the
concepts to learners (Packree, 2010). Furthermore, textbooks used in schools may also be out of
date and below standard when compared to textbooks used at a tertiary level. Schools in rural areas
may not have access to the textbooks, material and equipment needed to provide quality education
to students. Moreover, many school libraries have few books, and laboratories have outdated or
malfunctioning equipment and insufficient supplies (DoBE, 2010; Samoff, 2001).

1.3 PROBLEM STATEMENT

Researchers state that accounting is viewed as a social instrument and as a device that enables
humans to better comprehend and control the world of business. Accounting enables business
people to do quality summaries and to interpret abstract processes of business that can be evident
in successful transactions. These could be captured within the double entry system (Handy, 2003).
Research has shown that teaching techniques have a significant effect on student’s performance in
Accounting. However, Learners in Grade 12 are unable to pass Accounting with the good results
which will allow them to pursue other careers post matric, such as chartered Accountant and
financial advisers. Furthermore, they struggle to pass Accounting at higher institutions of learning.
The problem is that some of the learners obtain level 4 (50%) in Accounting but once they are in
higher institutions they are unable to pass and complete their studies. It is, however, not clear
whether the problem lies with the way Accounting is taught.

This study was guided by the following research questions:

 What is the level of performance obtained by Grade 12 learners in Accounting in the

Zululand district?
 What are the factors that contribute to learner performance in Accounting in the Zululand
District

5
1.4 AIM AND OBJECTIVES OF THE STUDY

This study was aims to investigate the academic competence of Grade 12 learners in Accounting
in the Zululand district. The objectives to achieve the aim of the study are as follows:

 To investigate the level of performance by Grade 12 learners in Accounting in the

Zululand district;
 To establish factors that contribute to learner performance of learners in
Accounting in the Zululand district; and

1.4.1 INTENDED CONTRIBUTION TO THE BODY OF KNOWLEDGE

This study was contributed to the body of knowledge by adding with will add new information of
to existing knowledge in Accounting education. The current interest in poor performance is
unprecedented although by no means new. Due to the poor performance of Grade 12 learners in
Accounting as a subject in education, there is a need to assess the factors that influence these
results. The study might assist in developing a support programme that assists teachers in teaching
subjects like Accounting.

1.5 RESEARCH METHODOLOGY

1.5.1 Research paradigm

Weaver and Olson (2006) define a paradigm as a pattern of beliefs and practices that regulate
inquiry within a discipline by providing lenses, frames and processes through which the
investigation is accomplished. One of the characteristics of the research paradigm is methodology,
which looks at the strategies used to discover knowledge. The research methodology that was used
in this study is a qualitative method as it seeks to understand the academic performance of Grade
12 learners in Accounting in the Zululand District. The study was guided by questions which
include the following: How are learners in Grade 12 performing in Accounting in the Zululand
district? What cause (why) them to perform that way? To what level do they perform in comparison
with their performance in other learners in other Zululand districts? This was addressed through
face-to-face and focus group interviews. Document reviews were also be used when collecting
data.
6
1.5.2 Sampling procedures

Purposive sampling was used for this research, because it is the researcher who has to decide about
the source of the best information to achieve the research objectives of the study. McMillan and
Schumacher (2010) argue that in purposive sampling the samples are chosen, because they are
likely to be knowledgeable about the phenomenon the researcher is investigating. Cohen, Manon
and Morrison (2000) believe that it is a sampling technique where participants are chosen, because
of some defining characteristics that make them the source of the data needed for the study. Ten
Grade 12 Accounting teachers in five schools are believed to possess the richest possible source
of information to answer the research questions.

1.5.3 Selection of the target population

The target population for this research study is ten Accounting teachers, from five schools in the
Zululand district. A teacher from these schools was interviewed. In the selection process of the
target samples, performance of each school will be taken into account. The samples will be
selected, because they are likely to be knowledgeable about the phenomenon the researcher will
be investigating, which is Academic performance of the Grade 12 learners in Accounting in the
Zululand district.

1.5.4 Method of data collection

A qualitative data collection method uses structured or semi-structured techniques. The most
commonly used methods include focus group or individual interviews. It is used to gain an
understanding of underlying reasons, motivation and opinions. It provides insight into the problem
or helps to develop ideas.

Qualitative data seek to answer the what, why and how questions. This study used semi-structured
interviews as it involves direct interaction between individuals and they are flexible and adaptable.
Interview results ensure a much higher response rate, especially when asking questions that
concern personal qualities or negative feelings (McMillan & Schumacher, 2010:). An open-ended
interview schedule was devised, so that educators were encouraged to speak about aspects of
academic importance. Questions related to issues pertaining to poor performance of learners in
Grade 12 in Accounting. Maree (2013:87) posits that semi-structured interviews are commonly

7
used especially when the researcher wishes to corroborate data emerging from other data sources.
It follows a set of predetermined questions, but also allows for clarification of answers. The
researcher must allow the participants to respond, but should direct them back to the focus in case
they become side-tracked. The sample size is typically small and respondents are selected to fulfil
a given quota (Wyse, 2011).

The procedure for collecting data entails gaining access to schools, presentation of oneself and
becoming acquainted with the research subject and the data collection procedure. Data collection
instruments are the tools that the researcher uses to collect data and in this case the researcher used
semi-structured interviews. Since this study focuses on schools, the researcher sought the
permission from the Provincial Department of Education.

1.5.5 Data analyses and presentation

Data analysis occurred after all interview schedules took place. This process started by organising
qualitative data that were collected from participants, through interview schedules.

The search for meaning is accompanied by identifying the smaller units of meaning in the data,
which must be understandable without additional information, except for the knowledge of the
researcher’s focus of enquiry. In this study data were organised into themes and categories in order
to find relationships and meaning and to strengthen the organisation of the study. In analysing the
data, the aim of the study was borne in mind, which was to investigate the academic performance
of the Grade 12 learners in Accounting in the Zululand district.

The support needed involves the granting of permission to do research. The Provincial Head of
Department of Education (KwaZulu-Natal) is the person to grant the permission in writing. The
university issued a confirmation letter for submission to the District Director Department of
Education when seeking approval. The sampled schools had to be from all circuit clusters and
from different circuits, so that a general overview was possible. Appointments were made with all
the people who were involved in the research prior to the visits.

1.6 ETHICAL CONSIDERATIONS

Jansen and Vithal (1997) define ethics as “a set of moral principles which is suggested by an
individual or a group is subsequently widely accepted, and which offers rules and behavioural

8
expectations about the most correct conduct towards experimental subjects and respondents,
employers, sponsors, other researchers, assistants and students.”
I read the university policy and procedure on research ethics.
I undertook to:
 Respect the dignity, safety and well-being of the participants. I will also respect anonymity
and confidentiality;
 Acknowledge and recognise others’ ideas, designs and writing;
 Reference my work accurately according to my chosen reference technique;
 Seek an ethical clearance certificate from the university of Zululand Research Ethics
Committee to allow this study to progress; and
 Provide each participant with a consent form and covering letter that explains the purpose
and nature of the research.
1.6 RESOURCES
This research has no special resource implications. Current resources are enough, and apart from
the usual research and travel grants, no additional institutional resource allocation was required.

1.7 FEASIBILITY
This research will not pose any challenge in terms of infrastructural and financial resources. Since
fieldwork will be conducted in five schools. No difficulty is anticipated in accessing information
as long as permission is granted beforehand by the Department of Education.

1.8 INTELLECTUAL PROPERTY AND INNOVATION

The World Intellectual Property Organisation defines intellectual property (IP) as creations of the
mind: inventions, literary and artistic works, and symbols, names, images and designs used in
commerce. The researcher is aware that the IP rights are set out in the Publically Financed
Research and Development Act of 2008. Other than the usual copyright issues, the researcher does
not expect any special intellectual property rights to emanate from this research.

9
1.9 CONCLUSION

The introduction and the background to the research were explained. The research problem is the
performance of Grade 12 learners in Accounting. This chapter highlighted the problems that affect
academic performance of the grade 12 learners in accounting and exposed factors that might be
contributing to the challenges. An intervention is needed to increase the number of learners taking
accounting. Learners have developed negative attitude towards accounting and do not put enough
effort to do well in the subject. Practising professionals could be involved to attract learners into
engaging with the accounting profession and to inform them about career opportunities in
accounting.

10
 CHAPTER TWO

LITERATURE REVIEW

2.1 INTRODUCTION

Accounting practitioners, academics and professional bodies have expressed the concern that the
quality of Accounting education is in decline. There is evidence suggesting that current
Accounting programmes fail to teach Accounting learners many important skills, and the
importance of teaching. Accounting has been highlighted and affirmed by various stakeholder
groups. The importance of teaching Accounting was promoted initially by the Accounting
Education Change Commission (AECC), first in 1990 (AECC, 1990) and again in (AECC, 1993).
In these statements the AECC accorded high-priority status for the role of teaching in the academy
and called for innovative implementation efforts and educator idea sharing based upon reports of
valuable educator experiences.

More recently, the Pathways Commission in the United States called for reform of Accounting
education so that teaching is respected and rewarded as a critical component in achieving each
institution’s mission (Pathways Commission, 2012: 63) Beyond the United States, Higher
Education Institutions (HEIs) around the world are increasingly recognising the importance of
good teaching, as indicated by calls for reform in various countries, including Australia. Emphasis
on the importance of teaching effectiveness to Accounting education in Australia has, in fact, been
confirmed over the years by studies such as (Mathews, Brown & Jackson, 1990; Ramsden, 1995;
Bradley, 2008; Commonwealth of Australia, 2009; Hancock, Kent, Tempone, & Segal, 2009;
Cappelletto, 2010; Devlin & Samarawickrema, 2010; Evans, Burritt & Guthrie, 2010).

Educators are encouraged to be better educators, but are given little guidance as to what they can
do to improve their teaching. This raises the following important question for Accounting
educators: What resources are available for those who are interested in improving their own
teaching of Accounting or that of others? One option for providing teaching is to focus on
educator`s perceptions, particularly those of educators considered to be exceptional teachers. For

11
example, Fink (2012:6) suggests that one powerful option for improving teaching is to learn from
the outstanding teachers around us.

The Accounting profession around the world has struggled to attract bright learners into the
accounting profession. This has also received serious interest among accounting academics. Over
the past10 years, it has been found that the numbers of United State students who pursue
Accounting as a major in universities and progress into an Accounting career has declined. Much
has been undertaken in an attempt to determine the causes of this unfavorable situation (Kalma &
Gallhofer, 2012).

2.1.1 What is accounting education?

Accounting is about recording and control systems that define and monitor behaviour. It holds
people to account and it enables judgment to be made. It is perceived as rationale, calculative and
objective type of a discipline (Gray & Laughlin, 2012), but calculative mode of cognition;
Accounting often over-simplifies complex realities which in practice, operate in people
organisations and social systems (Bracci & Llewllyn, 2012). This can result in accounting being
used as rhetorical tool for advancing truth claims to legitimate organisational activities and
interests (Holm & Zaman, 2012). Boyce., Geer, Blair, and Davids (2012) emphasises that it is
important that education is effective and recognises that accounting interprets and interacts with
individuals’ behaviour and human social systems and requires a conscientisation of the interaction
between accounting and the real world (Boyce, et al. 2012).

Accounting develops learner’s knowledge, skills, values and ability to make informed personal
and collaborate financial decisions. By engaging with this subject learners are equipped with a
host of valuable skills including orgarnisation, financial management problem solving skills,
critical, logical and analytical abilities, presentation and communication of financial ethical
judgment, definitions and integration of theory and practice. Accounting also aims to equip
learners to deal confidently with the demand of an Accounting profession. The subject
encompasses knowledge, skills and values that focus on the financial, managerial and auditing
field. These knowledge, skills and values must pay attention to be constitutional goals of South
Africa, which include legitimacy, accountability, accessibility, transparency and ethical behaviour.

12
2.2 History of Accounting education
The ways of learning about Accounting were broadly the same in the early modern period as they
are today. The increased provision of Accounting education in the form of books and classroom
instruction may be attributed to the knowledge requirements of youths planning to enter a
commercial counting house, but it went far beyond that. The target audience is revealed by the
vast number of classified advertisements that appeared in the columns of publications that are now
readily available as since 17th and 18th Century (Tazawa, 2004).

Modern Accounting education in China has been in existence since the 1920s, although
Accounting practice has a history of more than 3000 years (Lin & Deng, 1992; Gao, 1995).
Accounting education has developed rapidly since 1979 paralleling to the development of China’s
socialist market economy. Economic reforms have created not only a need for more well-trained
Accountants suitable for market-oriented companies, but also a need for an independent auditing
profession (Tang, Cooper, & Chow, 1994; Xiao & Zhang, 1999). As a result, there are now about
12 million Accountants in China according to the Editorial of Accounting Research (1997). This
imply that learners are provided with support to improve their academic performance at school
level.

The Chinese Accounting education system is a multilayered system which has been developed,
consisting of Higher education (HE), post-secondary training, and short course training. The
Chinese HE provides four levels of academic qualifications: three-year doctoral degrees, three year
Master’s degrees, four-year Bachelor’s degrees, and two to three-year diplomas. Since 1979, two
types of professional Accounting qualifications have been introduced in China. One is for
accountants working in industry, commerce, and the government. This type consists of four levels:
accounting technician, assistant accountant, accountant and senior accountant (Kember, 1997).

To qualify, one has to take the designated national examinations administered by the Ministry of
Finance. The other type is the certified public Accountant qualification which is mainly designed
for independent auditors. This qualification can be obtained by taking the designated examination
organised by the Chinese Institute of Certified Public Accountants (CICPA). Chinese Accounting
educators face a huge task. Apart from educating undergraduates and postgraduates, continuing

13
education must be provided to update Accountants’ knowledge and skills. This imply that if
learners are not thoroughly prepared and supported they are not going to be able to pass beyond
first year level at higher education or post schooling. This is also argues by Lumadi (2014) that
most of the students who struggle at school ultimately drop-out because they lack solid foundation
of knowledge and skills pertaining to a subject. This has been evidence even after passing their
matric or National senior certificate (Hoadley & Jansen, 2009).

Not surprisingly, the current level of education received by accountants and auditors is low, with
many having undergone no formal training (Gao, 1992, Xiao & Zhang, 1999). Owing to the
shortage of certified public Accountants, only a small percentage of companies are audited
(CICPA, 1996). It has been illustrated that rapid development of a market-oriented economy means
that the demand for qualified accountants will grow steadily or will not grow if performance of
learners in Accounting is always regarded as poor (The State Council, 1996). Regarding
accounting education as a priority, both the government and the CICPA have set short and long-
term objectives (MoF, 1995; CICPA, 1996).

Accounting ceased to be taught in schools and colleges during the ‘Cultural Revolution’, and when
basic education regained its momentum in the late 1970s the teaching force was characterised by
ageing, outdated knowledge, and low qualifications. Since then, measures such as retraining
courses, and developing international exchange programmes have been taken to improve students’
learning outcomes in Accounting, while the government plays a key role in the quality
enhancement. In recent years, the government has initiated a research assessment exercise in
school which is ranked according to the number of publications and the frequency of published
papers being cited. Although the recent developments are considerable, accounting education in
universities and colleges still suffers from a number of problems. All these problems have a
negative effect on the quality of education. The first problem is that teachers are demotivated. Due
to relatively poor conditions, universities have had difficulty in retaining teachers (especially
younger ones). Many of those who do stay are not enthusiastic about their job.

Old-fashioned teaching approaches are another obstacle. The traditional teacher-centred approach
is still commonly adopted (Lin & Deng, 1992). Teachers concentrate on passing knowledge on to

14
learners, largely neglecting the development of students’ learning abilities and skills. In addition,
there is still not much interaction between teachers and learners in the classroom. Techniques such
as small group tutorials student presentations and group course work assignments are rarely used
although case studies and essay writing are becoming more popular (Yang, 1998).
A fourth problem is that research in Accounting education is underdeveloped, although
remarkable advances have been achieved in the last few years (Lin and Deng, 1992). Research
consists, for example, largely of translating accounting theories and standards from foreign
sources, without necessary integration with the environment. Furthermore, it was found that there
inadequate empirical, quantitative and multivariate research (Xiao & Pan, 1994; Carroll & Liu,
1995). However, the prevailing reward mechanisms have resulted in an emphasis on quantity
rather than quality. Consequently, teachers are less motivated to undertake any form of quality
research and, if they do, they change research topics frequently.

Inadequate Accounting textbooks and other teaching materials represent another problem.
Continuing curriculum reforms are important for improving quality and meeting the requirements
of the new economic system, but they have resulted in constant changes in the contents of the
textbooks. Also, most textbooks are translated from foreign texts. The system for assessing faculty
performance and teaching quality is also ineffective. Globally, majority of rural schools have
skewed allocations of resources which hinder proper teaching and learning. (Hoadley & Jansen,
2009)

Lin and Deng, (1992) assert that certain faculty performance evaluation measures were only
adopted in few subjects without monitoring that the measurement criteria were usually vague, and
that promotion was still largely based on seniority (as reflected by age and length of time in
employment in one company). In addition, although teaching quality assessment has been
performed on some selected subjects, it is not on a regular basis. Such assessment is mainly
internal. Further, effective assessment instruments have not been developed (Lin, 1995).

15
2.3 THEORIES OF TEACHING AND LEARNING APPLICABLE TO ACCOUNTING
EDUCATION

Curriculum is a complex issue that cannot be divorced from a range of issues like politics, power
relations, economics and societal conditions since all of these impacts on the curriculum and its
delivery (Giroux, 1996; Pinar, Reynolds, Slattery & Taubman, 1995). Furthermore, Giroux,
(1994:37) indicates that it is impossible for teachers to become agents in the classroom without a
broader understanding of politics and the emancipatory possibilities it provides for thinking about
and shaping their own practices. The context of learners is clearly critical to the curriculum and
how both teachers and learners perceive it. Another critical aspect of curriculum is its translation
from policy and theory into practice. Here teachers are the key agents and it is therefore imperative
that policy makers do not ignore these most important agents in the transformation process.
Teachers need to be critically engaged with curriculum issues by asking the critical questions, for
example, ‘what knowledge is of most worth?’ and, ‘why’, as well as ‘what, does this mean for
teachers and learners?’(Giroux, 1994). Giroux (1994) argues that the curriculum needs to affirm
and critically enrich the knowledge learners use to inform their lives. In other words it needs to be
meaningful and relevant to learners. Jacobs, Vakalisa and Gawe (2016:48) in their timeless and
unchanging perennial teaching model, indicate that teaching rests on four important concepts
namely aims and objectives, content, methods and evaluation.

The role of the teacher is thus crucial in delivering a curriculum that is current and relevant to
learners. The idea of importance of the teacher as a knowledge constructor is supported by Nieman
and Monyai, (2006:7) and Maphalala (2016), who argue from a constructivist approach to learning.
Nieman and Moyai, (2006) posit that the constructivist approach is based on underlying
assumptions that, amongst others, knowledge is constructed from experience and that learning is
an active process in which meaning is developed on the basis of experience. Without effective
teaching, buy-in and support from teachers, the implementation of new curricula and intended
learning will only occur by chance. Teachers need to be able and willing to become constructors
of new knowledge by critically engaging in new curricula.

16
Teachers need to be willing and able to translate new curricula into practice by adapting their
existing frames of reference, and to place the new knowledge into the context of the learning
environment in which they work in a realistic and meaningful manner and in such a way that
learning occurs effectively. Steyn and Wilkinson (1998: 203) emphasise that the curriculum design
of the NCS is based on a combination of different curriculum theories which identify the following
four main theoretical philosophies upon which Outcomes-Based Education (OBE) for Accounting
as a subject in South Africa was based: Behaviourism, Social reconstructivism, Critical theory and
Pragmatism.

2.3.1 Behaviourism
This theory is based on the idea that each lesson should result in a desirable change in the
Behaviour of a learner (Jacobs, 1999:101). OBE has behaviourist characteristics in that it describes
outcomes. These outcomes include active verbs like demonstrate, collect, analyse and identify that
relate to observable behaviour (Geyser, 2000:32). Learners of Accounting are expected to be
active, participate in teaching, learning and demonstrate, collect and observe the important
information. (Bush, 2006:14) suggests that behaviourism supports the principle that all learners
have potentials. This is one of the beliefs of an outcomes-based philosophy that given the necessary
support and opportunities all learners are able to succeed.

2.3.2 Social reconstructivism

Social reconstructivists believe there is a need to change the existing position of power through
transformation, empowerment and liberation (Steyn & Wilkinson, 1998:204). This philosophy is
evident in the first principle of the National Curriculum Statement (NCS), namely social
transformation aims at correcting the imbalances of the past through redress and equal
opportunities for all citizens of South Africa. This acknowledges that learning is broadly accepted
as a constructive process. Learners of Accounting are expected to be transformed through
knowledge

Constructivism is based on the idea that learners should assist in constructing knowledge that is
relevant to their lives. Learners should acquire the skills to learn. What learners learn is not as
important as how they learn and with these skills learners would be able to learn whatever they
wish to. Jacobs et al. (2016) relates a currently accepted view in line with constructivist theorists
17
that learners bring their own understanding of reality to the classroom. The teachers’ task is to
assist them in aligning their knowledge with new information through reflective thinking.

According to constructivism, learning is individualised, social and occurs in context, and

knowledge is acquired through active constructing and reconstruction of meaning (Nieman &
Monyai, 2006:7). Furthermore, Nieman and Monyai (2006) identify the following assumptions
underlying constructivism: Knowledge is constructed from experience, learning is a personal
interpretation of the world, learning is an active process in which meaning is developed on the
basis of experience, conceptual growth comes from negotiation of meaning, sharing perspectives
and the changing of internal representations through collaborative learning and learning should
happen in real settings. Testing should be integrated and not treated as a separate activity.
Constructivism has implications for the way in which teachers facilitate the learning process in
their classrooms. Teachers cannot simply transfer knowledge without getting learners to engage
actively with the content where the how and why of what is being taught is as important as the
what. Within OBE learners should not be passively receiving information, but they should rather
be actively engaged in constructing knowledge as they strive to make sense of their worlds.

Constructivist learning theory emphasises the role of learners in their active engagement in
activities in constructing their knowledge, where the learning environment is aligned to the
learning outcomes resulting in independent learning. There is constructive alignment whereby
learning outcomes, teaching and learning activities and assessment are closely coordinated
(Seifried, 2012; Tan & Ferreira, 2012). In accordance with constructivism there is meaningful and
cognitive stimulation where learners of Accounting should discover ways to solve problems, learn
to discuss ideas and develop extra activities of their own accord.

2.3.3 Critical theory

The central argument around this theory is that everyone needs to acquire and use critical thinking
abilities. Learners of Accounting learn to think critically using information effectively after
they’ve been taught by teacher. Emphasis should therefore, not be as much on teaching learners
what to think, but rather on teaching them how to think critically. Jacobs (1999:104) argues that
the following four variables form the cornerstone of this theory. Teachers should be treated as

18
people who can think for themselves. They should be willing to share their curriculum experiences
with others. Subject matter and content should be interesting and exciting for learners. They should
gain knowledge and skills that are relevant and suited to their needs. They should learn to examine
moral values, which means this include milieu and the culture of a school should be entrenched in
its curriculum. It should be underpinned by reflection and deliberations. Similarly, Steyn &
Wilkinson, (1998:204) regard the key focus of this philosophy as the transformation and freedom
of groups or individuals from being regulated towards being critical and questioning. One of the
principles of OBE is that teaching should be learner-centred. Teachers who seek to engage learners
actively also lead learners in critical engagement with the subject or learning area content. This is
in line with working towards the first Critical Outcome which proposes that learners should be
engaged in critical thinking skills. The purpose statement of the National Curriculum Statement
for Accounting (DoE, 2003:9) suggests that learners of Accounting should be able to develop
critical, logical and analytical abilities and thought processes. The emphasis on critical thinking in
the new curriculum reflects this theoretical position.

2.3.4 Pragmatism
Pragmatism is a philosophy based on usefulness (Geyser, 2000:34). The curriculum focuses on the
learners' experiences and interests that prepare them for life. Within the NCS framework, there is
a strong focus on engaging learners in the solving of real-life problems. This is related to the first
critical outcome, which speaks to learner’s ability to solve problems and make decisions. The
Accounting curriculum proposes that learners should be able to relate skills, knowledge and values
to real-world situations in order to ensure the balance between theory and practice. (DoE, 2003:9).
Learners of Accounting should be taught how to apply the knowledge and skills related to different
subjects in the solving of problems they could face in the world, both in their private and
professional lives.

2.4 APPROACHES TO TEACHING AND LEARNING

Ramsden (1992:44) writes that an approach to learning describes a relation between the learners
and the learning of what they are doing, within the literature. A relational view characterises a
learning approach as a combination of a strategy underpinned by a particular motivation (Biggs,
1987, Marton & Booth, 1997). These are related to two factors in particular learners’

19
characteristics and perceptions of the learning context. Investigations into the former focused
encouraging better learning through better teaching on conceptions of learning and the notion of
deep and surface learning (Saljo, 1979, Van Rossum & Schenk, 1984, Marton & Saljo, 1984;
Marton, 1993; Crawford, 1994; Marton & Booth, 1997). As these were classified according to
conceptions identified in an earlier study Sa¨ljo¨ (1979), the opportunity for peculiarly Accounting
characteristics to emerge was somewhat restricted. Nevertheless, Cukurova, Bennet, Abrahams
(2017) note the high proportion of learners who perceived learning as a process of knowledge
acquisition and or application.

It is generally believed that learners will adapt their approach according to their perceptions of the
learning environment (Ramsden, 1992; Biggs, 1993). This has been defined as including teaching
methods, curriculum and assessment and also the culture of the department or institution
(Ramsden, 1992). Jackling, Wigg Williams and Wines (2004) report lower levels of achievement
among those first year Accounting students who perceived that learning Accounting was primarily
a matter of memorisation. Gow, Kember, and Cooper (1994) attributed an increased reliance on
surface learning approaches. The lesser the learner are actively engaged they tend to memorise
information, which will only assist them in passing their grade 12 but struggle to progress beyond
first year module at higher education institution.

Freidlan (1995) found that a less traditional teaching approach (such as a variety of course delivery
methods and an emphasis on critical analytic thinking skills) was more successful in engendering
realistic perceptions of Accounting among learners than those who were taught under a
conventional regime. Mladenovic (2000) was also concerned to change learners’ negative
perceptions of Accounting. Friedlan’s (1995) found in his study that learner perceptions altered a
series of factors within the learning environment (curriculum, teaching methods and assessment)
and in a manner where each was congruent with the other. It was found that this aligned approach
achieved more success than strategies aimed at altering teaching methods alone. Approached to
teaching and learning can be classified into teacher or learner centred approach.

20
2.4.1.1Teacher-Centered Approach to Learning
Taken to its most extreme interpretation, teachers are the main authority figure in a teacher-
centered instruction model. Learners are viewed as “empty vessels” who passively receive
knowledge from their teachers through lectures and direct instruction, with an end goal of positive
results from testing and assessment. In this style, teaching and assessment are viewed as two
separate entities; student learning is measured through objectively scored tests and assessments.
Direct instruction strategy is regarded as the most common broad plan that fit teacher centred
approach.

2.4.1.2 Learner-Centered Approach to Learning

While teachers are still an authority figure in a learner-centered teaching model, teachers and
learners play an equally active role in the learning process. The teacher’s primary role is to coach
and facilitate learner learning and overall comprehension of material, and to measure learners
learning through both formal and informal forms of assessment, like group projects, learner
portfolios, and class participation. In the learner-centered classroom, teaching and assessment are
connected because learner learning is continuously measured during teacher instruction.

2.4.2 Teaching and learning strategies that can be used in teaching Accounting at school
These strategies are the broad plan that the teaching can used to assist learner to acquire
knowledge, skills, ability and values in Accounting

2.4.2.1 Direct instruction strategy

Direct instruction is a teacher-centred strategy that is based on the behavioural views of learning
where modelling, practice and reinforcement are key strategies. In this strategy learners learn best
when the teacher takes them through the steps of learning and helping them to see both the purpose
and the results of each step. It is also the teacher’s responsibility to give and lead during the lesson.
Even if learners do encounter problems, the Accounting teacher takes the responsibility to solve
and answer those problems. Learners’ responsibility is to respond on request of the teacher as per
instruction.

21
2.4.2.2 Problem solving
This is a learned centred pedagogy in which learners learn about Accounting or any subject through
the experience of problem solving. The purpose of this strategy is to advance learners cognitive
skills through real life situations such as the solving of challenges by enhancing effective learning
(Jacobs, 2016). This type of an approach can be used to assist learner in recording transaction
transactions by using source documents, for example, learners can be provided with problems
which are created by an inexperienced bookkeeper

2.4.2. 3 Case study teaching strategy

A case study teaching method is a powerful learner’s centred teaching strategy that can be used in
many learning opportunities in accounting. This methods can be used when learners are given
different cases based on different contents, such as budget, VAT, or manufacturing. The use of
this strategy can empower learners with critical thinking (Maphalala, 2016). This approach can
also be used in cooperative learning, where learners are actively learning (Jacobs, et al. 2016).
Learners are expected to examine the budget or manufacturing and base their attempts to make
decisions on their knowledge of the content area. In the process, learners must be given access to
the case in advance, so that they can prepare for a detailed whole-class discussion (Killen, 2015).

2.4.2.4 Cooperative strategy

Cooperative learning is a strategy which intend to organise classroom activities into social learning
experiences. The task would require mutual collaboration and support among students (Maphalala,
2016). Relevant topic like the budget in grade 12 can be taught using this strategy. Learners teach
one another about the skill of presenting the cash budget. This develops from what they know to
what they do not know about the budget in general Kalpana (2014) learners need sufficient
background knowledge regarding the agenda of the discussion to be able to discuss the relevant
issues.

22
2.4.3 The relations between conceptions of teaching, perceptions of the teaching environment
and approaches to teaching
The interest in approaches to teaching emerged as a natural extension of research into learning
approach. Here the main focus has been on educators conceptions of teaching literature search by
Kember (1997). Furthermore, Kember (1997) states that a significant proportion reported using a
phenomenographic approach. This may explain why most studies convey their findings as
categories of description. Despite differences in terminology, in the number of categories and how
they are demarcated from one another, Kember (1997) considers that there was sufficient
commonality among the findings to enable these to be integrated.

Lucas (2002) investigated educators’ perceptions of teaching introductory Accounting. One aspect
of this investigation was to apply her data to perceptions of teaching to a general model of teaching
perceptions explicated by Fox (1983). The findings of this earlier study distinguished between
impressions on the basis of a subject content or learner-centred orientation. Of interest here is that
Lucas’s (2000) analysis confirms these two broad orientations among the academics and also
elucidates these from an Accounting perspective.

Fox’s (1983) transfer and shaping interpretations are described as a preoccupation with the
technical and procedural aspects of the subject with an emphasis on subject delivery through
transmission. Similarly, his travelling and growing cognisance of teaching when expressed in
accounting language refer to helping learners to explore accounting concepts and, in some
instances, to think about their role in relation to the subject. This analysis enables us to gain a
picture as to what it means to hold one view or another in Accounting.

Lucas (2002) also reveals certain contradictions and uncertainties in the descriptions given by the
study participants of their teaching views, particularly concerning the need for learners to develop
a conceptual understanding of the subject. Again, this type of knowledge provides a basis for
discussing pedagogy in discipline-specific as well as in general terms. Although implicit in many
of the studies into conceptions of teaching, there appear to be few studies that have investigated
the relations between conceptions and teaching approach on a more explicit basis. Gow and
Kember (1993) argue that teaching approach was an intervening variable in the relationship

23
between understanding of teaching and student learning outcomes. One area where the relations
between interpretations of teaching and learning and reported teaching approaches have been
studied is in the sciences.

Trigwell, Prosser and Taylor (1994) maintains these ideas are described as an intention to transfer
information using teacher-centred strategies and an intention to encourage learners to engage in
meaningful learning by employing learner-centred strategies. The study also investigated the
educators’ interpretations of teaching and learning in order to explore any possible relationship
between approach and conceptions (Trigwell & Prosser, 1996). The researchers identified a
statistically strong relationship between conceptions of teaching and approaches to teaching.
However, the relationship between conceptions of teaching and of learning was less strong. They
point out that, since the object of their research is ultimately to improve teacher development
programmes, their main focus is to obtain insights into the nature of the relationships.

Trigwell and Prosser, (1996) report, for instance, those teachers with a more complex
understanding could explain what teaching and learning meant to them and how the two related
reciprocally. On the other hand, those with less complex conceptions could explain what teaching
meant to them, but could not see the point of explaining what they meant by learning (Trigwell
and Prosser, 1996). A parallel may be drawn in Accounting where Lucas (2002:198) notes that,
whilst all educators expressed some doubt about the relationship between Accounting technique
and conceptual understanding and the questions these raise, those who expressed the less complex
shaping conception regarded a fundamental revision of, or experimentation with, the teaching of
Accounting. Developing an awareness of the relationship between teaching and learning may
therefore, be fundamental to improving teaching.

Australia continues to experience a shortage of Accounting learners and a surplus of Accounting

teachers, a circumstance blamed on the failure of a variety of teachers in schools and stakeholders
to adequately prepare learners for employment. Increased demand for Accountants in Australia
started in the early part of this century with the introduction of globalised Accounting standards
and significant regulatory reforms alongside an exodus of Practising accountants through
retirement and emigration (Coughlin, 2005; Wright & Chalmers, 2010).

24
In accounting education, the skills gap has been articulated and studied over a long period. For
example, the American Accounting Associations Bedford Committee Report in 1986 lamented the
failure of accounting education to meet the needs of the profession, as did the Australian
governments’ commissioned report into accounting education (Mathews, Jackson & Brown,
1990). The Mathews, (1990) report highlights the deficiency in communication and other
behavioural skills among Accounting graduates and urges changes to curricula and teaching
methods to embed the appropriate skills. The same deficiencies and dilemmas continue to be
identified (Albrecht & Sack, 2000; Birrell, 2006; Bui & Porter, 2010; Freeman, Simpson & Taylor,
2008; Hancock, 2009; Jackling & De Lange, 2009; Jackson, 2006).

Research on graduate attributes and the expected competencies in accounting education has
flourished in the past decade, including detailed reports, case examples and guidelines (Hancock,
2009; Jackson, 2006; O’Connell, 2010; Vu, Rigby & Mather, 2011). The availability of this
literature plus the consultation that have occurred to develop national competency-based standards
for Accounting (AQF, 2011; Freeman and Bell, 2010) appear to have resulted in some
improvement in the embedding of higher order cognitive and behavioural attributes into
Accounting programmes (Vu, Rigby & Mather, 2011). However, there remains significant barriers
to the adoption of new curricula and teaching and learning methods (De la Harpe & David, 2012).

The literature identifies a number of issues to explain the delays in integrating school attributes
across the Accounting curricula (Jones, 2010). For example, the ‘systematic, pedagogical and
cultural issues associated with change management, lack of skilled leadership, lack of staff and
management ownership, insufficient rewards and resources and inadequate staff support and
development’ need to be addressed (De la Harpe & David, 2012). Reasons for the failure to embed
higher order cognitive and behavioural attributes are circular and self-perpetuating.

High numbers and percentages of NESB students in MPA programmes are blamed for educators
diluting emphasis on anything other than numeric skills to enable students to pass (Birrell, 2006;
Watty, 2007). This not only lowers the standard of Accounting education (Birrell & Healy, 2008;
McGowan & Potter, 2008) but avoids development of the graduate attributes required by the

25
profession (Cappelletto, 2010). In addition, Accounting educators are not always confident in their
ability to teach and assess professional skills (Bui & Porter, 2010). Kavanagh and Drennan (2008),
are concerned that the curriculum is too crowded to accommodate extra tasks (Willcoxson,
Wynder & Laing, 2010) and often have different expectations from employers (Bui & Porter,
2010; Cranmer, 2006). While some assessment tasks purport to assess graduate skills, in many
cases the skill is neither taught nor explicitly identified within the assessment task, learners are
often expected to attain these skills by osmosis (Bath, Smith, Stein, & Swann, 2004). Indeed, Vu,
Rigby and Mather (2011) argue that assessment regimes discouraging behavioural and higher
order cognitive skills are entrenched in accounting education.

A further reason for the delay in embedding graduate attributes in the Accounting curricula is that
educators are often reluctant to take on additional unrewarded duties such as engaging in non-
traditional methods of teaching and assessment (O’Connell, 2010; Watty, 2007), particularly when
universities rank research productivity above teaching excellence (Bui & Porter, 2010; Pop-
Vasileva, Baird & Blair, 2014). Challenges face the Professional Accounting Education
Constructive Alignment and Curriculum Mapping. The term constructive alignment denotes the
process whereby learning outcomes (or objectives) are made explicit using verbs to describe a
learning activity that is then aligned to teaching and assessments (Biggs, 1999; Biggs & Tang,
2007).

Programmes not internally aligned can lead to poor quality learning and lack of alignment is a
major reason why learners adopt a surface approach to learning (Biggs, 1999). Constructive
alignment can be applied to both individual courses and whole programmes, and can be used for
aligning all aspects of teaching and learning to graduate attributes. Curriculum mapping is an
evaluative tool to check for alignment by recording and analysing learning outcomes and
assessments within courses or across programmes (English, 1978). Curriculum mapping identifies
the skills and content taught along with assessments to allow vertical articulation and alignment
with academic standards or outcomes; it helps to identify alignment, gaps, overlaps,
inconsistencies.

26
2.5 CHALLENGES IN ACCOUNTING EDUCATION
Challenges of accounting education is that the curricula do not offer a foundation for lifelong
learning, which elsewhere is now considered as a fundamental objective of accounting education.
IFAC (1996) stresses that a programme of accounting education and experience must emphasise a
set of knowledge, skills and professional values broad enough to enable adaptation to change:
individuals who become qualified professional accountants should be characterised by striving
constantly to learn and apply what is new. Needles (2001) posits that lifelong learning is
characterised by the notion of learning to learn or self-directed learning, which is defined as
developing skills and strategies that help one learn more effectively and use these effective learning
strategies to continue to learn throughout one’s lifetime.

However, in Libya, the traditional approach to accounting education is still ascendant, with the
emphasis on the transfer of knowledge, and with learning defined and measured strictly in terms
of knowledge of principles, standards, concepts, facts, and procedures at a point in time. It seems
that both the accounting profession and Accounting educators have overlooked this important
element of developing learners’ ability to adapt to change. Moreover, there is no evidence in the
curricula of sufficient attention being given to general skills and professional values as defined by
IFAC (1996). The importance of cultivating critical thinking skills, emphasised by the IFAC as an
essential learning outcome in accounting educational programmes, has largely been ignored in the
design of the Accounting curricula. Three other general areas are frequently identified as
problematic in accounting education:
 A shortage of qualified Accounting educators.
Since Libya initiated her ambitious development plans in the 1980s, the country has
experienced tremendous changes, an important aspect being the strategic focus on the non-
oil sectors. Large sums have been allocated to establishing industrial companies in these
non-oil sectors. This and other private sector expansion has increased the demand for
qualified accountants, as discussed above and, in turn, this has led to an increase of
accounting education programme provision. However, it has not been possible to recruit
enough Accounting academics in line with this expanded provision. This shortage has been
worsened since UN sanctions made it almost impossible to recruit from overseas and for
foreign experts to visit and teach in Libya. The sanctions have made it very difficult for

27
 Libyan academics to attend conferences and courses overseas that would have been
important for staff professional development and academic advance.

 The unfit marriage of academic teaching and professional training in the Accounting
curriculum
The designing of a good curriculum plays a crucial role in any kind of education, accounting
education being no exception. A key feature of Libyan Accounting education is its emphasis
on technical expertise and technically-oriented training. As a result, the curricula for
Accounting students heavily concentrate on Accounting mainly bookkeeping and reporting
alone, inter alia, financial Accounting and auditing; there is too much concern with specific
accounting techniques in the curricula; and large numbers of Accounting courses focus on
detailed accounting procedures.

Although the new curricula have increased the coverage of non-accounting subjects and general
knowledge and skills, the coverage is inadequate, as the curricula would be expected to meet both
academic standards and the needs of professional qualification. It has been argued (IFAC, 1996)
that the changes in Accounting education need to meet the dynamically expanding demands of the
profession, and entrants to the Accounting profession should be more broadly educated, including
training in basic competence and learning skills. This will require a switch in focus from one of
simply learning a body of knowledge to one of developing a process of continuing learning. It will
also require Accounting classes that focus broadly on information development and dissemination,
not on a narrow definition of Accounting (Sundem & Williams, 1992). There is no evidence that
adequate attention has been given to these changes and focuses in Libya.

 Inadequate accounting research

It is undisputed that accounting research is a powerful source of improving accounting
practice, teaching and learning, and so is an important element of Accounting education. It
can serve as a gateway for a country’s development in accounting education and the
profession. In Libya, accounting research is almost non-existent, first, because the shortage
of faculty means they have to spend most of their time in the classrooms to deliver
programmes, and secondly, because much effort has been expended on translating Western

28
 accounting writings and textbooks. Technically, most Libyan accounting research has
concentrated on basic Accounting concepts and have been limited to qualitative
interpretations, thus fostering some practical applications and deriving some abstract
generalisations.

Most Accounting researchers (Dou & Domuan, 1979: Kilani, 1990) have tried to induce an
accounting framework based on the principles of political economy of the Green Book, anti-
market rhetoric and Islamic wisdom. For example, in the paper entitled Accounting under
the Green Book’s Philosophy of the Partners, not Wage Workers, Duo and Domuan (1979)
argue that the principles of Western accounting do. Accounting education in Libya do not fit
the Green Book’s philosophy. They go on to propose what they call the ‘point system’ to
distribute income among the partners (workers) rather than wages. Clearly, the quality of
teaching depends on the competence of the faculty, which in turn hinges on the faculty
members’ schooling and communication skills.

There are many issues raised by standards for global accounting education. Some of the major
issues faced by standard setters are how to instill the characteristics of lifelong learning in future
professional accountants through accounting education, how to design and implement a
programme of accounting education that achieves the objectives of the prequalification education,
and how to develop awareness of the need for improvement in Accounting education and
encourage the development of Accounting education. Another major issue surrounding global
accounting education is research.

There will need to be research into specifications of appropriate assessment methods,

competencies, professional attitudes and ethics, variations in nationally imposed requirements, and
supply and demand for accountants and auditors who can produce and audit transnational accounts.
Furthermore, enforcement of education standards is a complex issue. Clearly, IFAC can work
through member bodies to monitor compliance for candidates to membership, but this does not
solve the problem in most countries where laws, regulations, traditions and curriculums must
change. To address these challenges, the academic community must be involved more fully than
it has been in the past. Heading the effort to accomplish this task globally is the International

29
Association for Accounting Education and Research (IAAER), which was founded in 1984 in
advance of the Kyoto Congress (Kerreman, 2002).

The mission of the IAAER is to promote excellence in accounting education and research on a
worldwide basis and to maximise the contribution of accounting academics to the development
and maintenance of high quality, globally recognised standards of accounting practices. By 1989,
IAAER incorporated both academic and professional organisations into its membership and
governance structure, thereby becoming a hybrid federation of associations as well as an individual
membership organisation. It was granted representation on the IFAC education committee in 1992,
and became a member of the consultancy group of the International Accounting Standards
Committee (IASC, 1995).

 Accounting education in development

One of the challenges facing a global accounting education is the quality of education of
accountants, academics and teachers in developing economies. A round table of accounting
academics from Africa and around the world held in South Africa (Needles, 2005) has identified
weaknesses in learners’ education and post-graduate practice. Learners who are coming from
emerging economies are often not adequately prepared and do not always reflect the diversity of
the population. Also, they face serious economic and health issues. The following weaknesses of
prequalification education were identified as follows: The quality of academic education for pre-
qualification needs improvement, There is too much emphasis on bookkeeping in the accounting
curriculum; teachers lack knowledge of international standards and practices. There is a lack of
adequate resources for schools and HE, Professional ethics are not taught as a separate subject.
Although these observations related mainly to sub-Saharan Africa, they can be applied to most
developing economies of the world.

30
  International Accounting Education Standards Board (IAESB)
The most important development in global accounting education has been the increased role that
the IAESB is playing in developing high quality standards and other guidance to strengthen
accountancy education worldwide (IAES, 2013). The IAESB focuses on prequalification
accounting education, practical experience and training, assessment, and the continuing
professional education needed by accountants. The IAESB provides a global perspective on
education with due process and public interest oversight.

2.6 ROLE AND RESPONSIBILITY

2.6.1 Teacher

The following roles of the teacher in accounting education are identified:

 Learning mediator: Teachers are expected to mediate learning in a way that is sensitive
to the diverse needs of learners including learners with barriers to learning. In order to do
this effectively they are to have a high command of their subject knowledge as well as a
thorough knowledge of teaching strategies that is appropriate to the context in which they
find themselves;
 Interpreter and designer of learning programmes and materials: Teachers should
have the ability to interpret learning programmes and or materials that are provided.
Beyond interpretation they should also be able to design original materials and resources
to be used in their teaching;
 Leader, administrator and manager: Teachers should make decisions in their
classrooms, manage classroom activities and execute administration duties effectively. All
of this should be done democratically and in support of learners and colleagues;
 Scholar, researcher and lifelong learner: Teachers should engage in lifelong learning
where they achieve personal and professional growth through research and further studies,
in order to stay abreast of developments in their field; and
 Assessor: Teachers should understand that assessment is integral to the teaching and
learning process and as such integrate it effectively. Teachers are expected to know and
understand the purpose of assessment, assessment methods, tools and techniques and also
provide relevant feedback to learners (South Africa, 2000a:A-47)

31
Teachers should be able to design formal and informal assessment tasks at an appropriate level in
order to fairly assess learner’s progress. Furthermore, it is expected that teachers keep accurate
records of assessment. Teachers will be able to analyse assessment results as a reflective process
in order to design teaching and learning experiences.

Learning area subject discipline phase specialist teachers should be well grounded in the
knowledge and skills related to their particular discipline. They will know about different
approaches to teaching and learning and use them appropriately in their context. (South Africa,
2000a: A-47).

From the above-mentioned we can conclude that the policy is clear about its expectations of
teachers and the roles and responsibilities they need to fulfil within education and society as a
whole. There is no doubt that teacher’s play a critical role in the effective delivery of the curriculum
and the quality of a teacher is what matters in the classroom (Mason, 1999:143).

2.6.2 The role of context in curriculum implementation

Whilst policy is quite clear about what is expected from teachers as the implementers of the
curriculum, the question is whether this policy takes into account the realities that teachers face in
their particular contexts. Harley, Barasa, Bertram, Mattson and Pillay, (2000:297) report that from
fieldwork conducted in schools, school context had a considerable influence on how teachers were
able to prioritise and practice their roles. For example, a poorly-resourced school would make it
difficult for teachers to use a variety of teaching techniques when all they had was a room, a
chalkboard and chalk with no calculators that are the most resources for teaching Accounting in
schools.

At the other end of the spectrum there are schools that provide a context and ethos that create an
environment in which teachers are able to perform their roles effectively. South African schools
are very diverse, ranging from very affluent schools with elaborate buildings and ample physical
amenities to very poor schools, some without very basic facilities like sanitation and electricity.
This is a legacy inherited from an era when educational institutions divided across racial lines

32
which were unequally subsidised by government. (Blignaut, 2007:54) suggests that educational
transformation often fails, because the unique circumstances of schools are not provided for.

2.6.7 The role of curriculum materials including textbooks in accounting curriculum delivery
Loewenberg (1996:7) argues that although the design and distribution of curriculum materials is
one of the oldest ways of attempting to influence teaching, it is not always successful for a number
of reasons. Apple (1990) critiques curriculum materials amongst other factors that have resulted
in the de-skilling of the professional work of teaching. Another reason cited by Loewenberg
(1996:7) emphasises that reasons for curriculum materials being unsuccessful are that they do not
consider the teachers and their context. Teachers need to manage factors like context, curriculum
materials and other resources. Effective teachers need to adapt their teaching style to suit different
needs within the environment in which he or she teaches. Teachers need to use the learning and
teaching support materials including resources within textbooks and adapt them in a way that
makes sense in their unique contexts.

2.6.4 Assessment
Assessment is an integral part of teaching and learning. In Grades 12 assessment consists of
informal daily assessment and a formal programme of assessment. The informal assessment is for
developmental purposes while the formal programme of assessment is moderated both internally
and externally and forms part of the learners' promotion mark. The programme of assessment in
Accounting contributes (25%) of the learners' final promotion mark and the end-of year
examination contributes the remaining (75%).

2.6.5 Learners
Accounting aims to equip learners with knowledge skills and attitudes that they will be able to
apply in their personal and professional lives. Learners must be able to adapt, participate and
survive in an economically complex society (DoE, 2002b:4). Entrepreneurship is an important
focus within the learning area, which will enable learners to become job creators rather than merely
job seekers. Accounting learners are able to acquire knowledge, skills, value and ability to make
informed personal and collaborate financial decisions.

33
Accounting learners should be able to identify and solve problems and make decisions using
critical and creative thinking, work effectively with others as a members of team, group,
organization and community, organize themselves and their activities responsibly and effectively,
organize and critically evaluate information, communicate effectively using visual, symbolic and
or language skills in various modes use science and technology effectively and critically showing
responsibility towards the environment and the health of others, and demonstrate an understanding
of the world as a set of related systems by recognising that problem solving contexts do not exist
in isolation

2.6.6 Language

Accounting education is a process in which language plays a primary role in the construction of
individual learner’s identities (Chau, 1996). Lauvie (1987) states that it is already a made
connection between Accounting and language (Belkaoui, 1978 & Morgan, 1988) for example he
suggests that accounting literacy language corresponds with grammatical rules. The language or
discourse of Accounting could be involved in the construction of learner subjectivities which
surreptitiously advances the prevailing social order. Chau (1996) suggests that conventionally,
accounting education initiates learners into the values and language of the profession, a rhetoric of
scientism and positive epistemology a vocabulary characterised be a sense of objective truth (Love,
1992).

2.7 CONCLUSION

The literature stated that Accounting practitioners have expressed concern that the quality of
accounting education is in decline. Accounting teachers are encouraged to be better educators, but
are given little guidance. Accounting profession around the world has struggled to attract bright
learners into the accounting profession. Literature reveals the number of challenges that are faced
by Accounting teachers e.g. inadequacy of Accounting resources and teaching material.
Challenges of teaching Accounting embrace that the curriculum does not offer a foundation for
lifelong learning.

34
 CHAPTER THREE

RESEARCH DESIGN AND METHODOLOGY

3.1 INTRODUCTION

The previous chapter was about literature review. In this chapter, the presentation of the research
methodology is presented under the following headings: research design, research instrument,
sampling procedures, data analysis and presentation, ethical considerations, resources, validity and
reliability. How the study collected data to answer to the following questions:

 What is the level of performance obtained by Grade 12 learners in Accounting in the

Zululand district?
 What are the factors that contribute to learner performance in Accounting in the Zululand
District?

3.2 RESEARCH DESIGN

In this study the researcher has used qualitative data to gather the information from participants.
The reason the researcher used this particular design was because the qualitative research approach
allowed the researcher to engage with participants in conversation about the academic performance
of Grade 12 in Accounting. The qualitative method allowed me to gain understanding of the
participant’s perceptions and experiences sharing experiences of teachers to lead to new
understanding.

The approach use in this study is thus qualitative. Qualitative study variables are generally not
controlled (Henning, Van Rensburg & Smit, 2004). Qualitative research would be to understand
social life and seek to extract participants’ experience mean and beliefs. The main reason why the
researcher used in this approach was to engage with participants in conversation about the
academic performance of Grade 12 learners in Accounting in the Zululand district. The qualitative
research method tends to be detailed and rich allowing comments on lived experiences (McMillan
& Schumacher, 2006).

35
According to McMillan and Schumacher (2010) qualitative research is an enquiry into the
perceptions of learners during face-to-face situations by interacting with selected participants in
their natural setting. McMillan and Schumacher (ibid) also state that qualitative research describes
and analyses people’s individual collective social actions, beliefs thought and perceptions. This
type of approach in research allows the researcher to interpret phenomena in terms of meaning that
people assign to them. Furthermore, Flick, von Kardoff and Steike (2004) emphasise that
qualitative research is relevant to social science studies, owing to pluralsation of life worlds. This
pluralisation requires a new sensitivity to the empirical study of social issues.

A qualitative study focuses on social processes and the meanings which participants attribute to
social situations. This type of study involves social interaction in the field with the subjects of the
study. This is supported by McMillan and Schumacher (2010) illustrating that qualitative study is
imperative for theory generation, policy development and improvement of good teaching practices.
The researchers used a qualitative research method as the main research method to know and
understand how people do things.

3.3 SAMPLING PROCEDURES

Sampling is the selection of participants of the study. De Vos, Srydom, Foucher, and Delport
(2002) define a sample as the element of a population considered for actual inclusion in the
research study. The study of sample is undertaken to understand the population from which the
sample was taken. Sampling is necessary in research as the population of which particular
phenomena is to be studied is in most cases so representative of the entire population. Yet if a
small number of participants are engaged in purposeful sampling, the findings can only be
transferred and not generalised. In this study the research sought to gain more information about
the academic performance of Grade 12 learners in Accounting in the Zululand district.

Kumar (2014) categorises sampling procedures into two groups which are probability and non-
probability sampling. In probability sampling each individual within the population would get the
same chance of being chosen as part of the sample. According to Neuman (2014) non-probability
sampling methods like theoretical and purposive sampling techniques are mostly used in

36
qualitative research rather than random sampling where the subject for the sample is randomly
selected from the list of the population.

In this study purposive sampling was used. Purposive sampling was used because it is the type of
sampling which was most appropriate for qualitative research. In purposive sampling the
researcher selects the sample based on judgment. Purposive sampling was used to identify the
geographical area and schools. McMillan and Schumacher (2010) argue that in purposive sampling
the sample is chosen, because these selected participants are likely to be knowledgeable about the
phenomenon the researcher is investigating. The sample was selected, because Grade 12
Accounting learners were likely to be knowledgeable about the academic performance in
Accounting in the Zululand district. One of the major benefits of purposive sampling is the wide
range of sampling techniques that can be used across such qualitative research designs.

3.4 RESEARCH INSTRUMENT

The aim of the interview was to see the world through the eyes of the participants. Interviews are
regarded as valuable sources of information, if they are used correctly. The purpose of interviews
was to allow the researcher to enter into the participants’ perspectives. They were involved to
collect rich descriptive data that could assist the researcher to understand the participants’
construction of their social reality. McMillan and Schumacher (2010); Kumar (2014) and Neuman
(2014) identify three types of interviews namely unstructured, semi-structured and structured
interviews. The unstructured interviews are normally spread over time and consist of series of
interview sessions (Neuman, 2014). The interview is guided by the researcher, but can be used
more to explore areas the researcher is interested in.

An unstructured interview is when a framework is developing to guide the interview and questions
are formulated by the interviewer during the interview. This is to allow the respondents to talk
more freely about things important to them (Kumar, 2014). This type of interview requires the
participants to answer a set of predetermined questions. The interview questions allow for probing
and clarification of answers. Semi-structured interviews basically define the line of inquiry in a
systematic and consistent order. Berg (2004) asserts that semi-structured interviews involve the
implementation of a number of predetermined questions on a specific topic. Open-ended questions
were used to allow flexibility, and generate more information where the participants share their

37
experiences. It also gives participants the opportunity to express themselves. The question to be
used must be standardised and formulated in words familiar to the participants being interviewed.

Structured interviews based on the flexibility used in interview process. Structured interviews are
use a pre-determined set of questions with the same wording and order in each of the interviews
(Neuman, 2014). They are frequently used in multiple case studies or larger sample groups to
ensure consistency, but if they are overly structured they inhibit probing (Maree, Creswell,
Ebersohn, Eloff, Ferreira, Ivankova & Plano Clark, 2007). This type of interviews have limited
response.

Semi-structured interviews are a method of research used most often in the social sciences, while
a structured interview has a rigorous set of question which does not allow one to divert. A semi-
structured interview is open, allowing new ideas to be brought up during the interview as a result
of what the interviewee says; an interviewer in a semi-structured interview generally has a
framework of themes to be explored. However, the specific topic or topics that the interviewer
wants to explore during interview should usually be brought about well in advance. It is generally
beneficial for interviewers to have an interview guide prepared, which is an informal grouping of
topics and questions that the interviewer can draw on in different ways for different participants.

Semi-structured interviews were used in this study. Questions were drafted in a form of an
interview schedule. The questions provide flexibility to interviewers to clear up anything unclear
during the interview. In this study ten teachers were interviewed. This method was selected based
of the fact that it provided me with the question of focus and guided me not to lose the aim of the
interview. Semi-structured interviews have been selected based on various advantages identified
by Cohen, Manion, and Morrison (2011) namely:

 The framing of the questions consider prompts and probes;

 Clarity of questions;
 Further elaboration or provide more details;
 There is comprehensiveness that address richness of responses; and
 It is adaptable as one makes a follow-up.

38
Interviews provide teachers with an opportunity to reflect on the curriculum and their practice.
They were able to engage in discourse on issues they may not have engaged with informally. All
interviews were conducted at schools and interviews lasted 60 minutes. The idea of using semi-
structured was to get enough information related to the data needed. The researcher was attentive
to the response of the respondents so as to allow new emerging lines of inquiry related to academic
performance of Grade 12 learners in Accounting in the Zululand district. McMillan and
Schumacher (2010) claim that semi-structured interviews enable respondents to express
themselves and they can give more details about the phenomenon.

3.5 DATA ANALYSIS

Data analysis took place once all the interview schedules and observations have taken place. This
process was started by organising qualitative data that have been collected from participants,
through interview schedules and observations. Bogdan and Biklen (1998) describe data analysis
as the process of searching and arranging data or information collected in order to increase your
own understanding of the information to others. Qualitative data analysis can be described as the
process of making sense from research participants’ views and opinions of the situation,
corresponding patterns, categories and regular similarities (Cohen, 2007:461). Niewehuis
(2007:199-100) states that qualitative data tend to be an ongoing and iterative process, implying
that data collection, processing analysis and reporting are intertwined and not necessarily a
successive process. Gibbs (2008) states that data analysis is a process of transformation of
collected qualitative data, done by means of analytic procedures into a clear understandable,
insight, trustworthy and even origin analysis.

Creswell (2014:44) asserts that data analysis is both inductive and deductive and establishes
patterns or themes. Patton (2002:432) posits that qualitative analysis transforms data into funding.
This involves reducing the volume of raw information, sifting significance from trivia, identifying
significant patterns and constructing frames of communication, the essence of what the data reveal.
Henning (2004:127) summarise data analysis as a continuous, developing and repeating process
during which transcribed data of interviews are investigated. Leedy and Ormord (2010:135) further
more state that qualitative researchers construct interpretive narratives from their data and try to
capture the complexity of the phenomenon under study. Qualitative researchers thus use personal,
literary style and they often include the participants’ own language. When engaging in qualitative

39
data analysis the researcher not only wishes to highlight recurring features, but also different steps,
procedures and process that are at the disposal of a researcher.

The search for meaning was accompanied by identifying the smaller units of meaning in the data,
which has been understood without additional information, except for the knowledge of the
researcher’s focus of enquiry. Data were organised into themes and categories in order to find
relationship and meaning. Data transcription in this study took place during observation and
interviewing. McMillan and Schumacher (2010:369) regard transcription as a process of taking
notes and other relevant information and converted into a format that will facilitate analysis.

Strauss (1996) states that subcategories specify a category by denoting information such as when
where, why, and how a phenomenon is likely to occur. However, Maree et al. (2007: 109)
emphasise that “this is best achieved through a process of inductive analyses of qualitative data
where the main purpose is to allow research findings to emerge from the frequent, dominant or
significant themes inherent in raw data, without the restraints imposed by more structured
theoretical orientation”. Data were reduced into few themes. Kumar (2014) advises that it is best
to have a small number of themes than general information about many themes.

3.6 ETHICAL CONSIDERATIONS

Approval for the study was sought and granted from the University of Zululand Committee as well
as from the Department of Basic Education (DoBE) through the regional chief director who
granted the researcher permission to go ahead with the study. The principals of the school were
visited to ask for their permission to conduct the research in their schools. Participants were made
aware that they were under no obligation to continue with the study at any point and they could
decide to withdraw. They were not identified in the reporting of the data. They were informed of
the purpose of the study, the method of data collection and analysis to be used and the manner of
publishing the outcomes.

These ethical procedures were followed throughout the study the study to protect the
confidentiality of the participant:

40
  This was particularly important when one considered the relationship of the participants to
the institution that regulate the changes;
 It was this imperative that individuals participant were not identified as this may affect
their career prospects; and
 The identity of the participants’ schools was also withheld to avoid unfair assumptions
about the culture, leadership or strategies of a specific school.

3. 7 VALIDITY AND RELIABILITY

Validity and reliability need to be considered throughout research process. Joppe (2000) defines
reliability as extent to which result are consistent over time and an accurate representation of the
population under the study is referred to as reliability and if the result of the study can be
reproduced under a similar methodology, then the research instrument is considered to be reliable.
Validity determines whether the research truly measure that which it was intended to measure or
how truthful the research results are. De Vos et al. (2002:169) states that the more reliable the
instruments are the more consistent and dependable the results will be.

3.8 CONCLUSION

This chapter has described and discussed the research methodology that has been undergone. In
discussing research methodology the following were taken into account: research design, research
instrument, sampling procedures, data analysis and presentation, ethical considerations, resources,
validity and reliability.

41
 CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

4.1 INTRODUCTION

The previous chapter, was about the research methodology. In this chapter the researcher presents
and discusses the data collected. The researcher used a semi-structured interview to collect data
from Grade 12 Accounting teachers. Analysis of data from interviews was presented using themes
and sub-themes based on the objectives of the study.

Data generated by qualitative methods were voluminous. This involves reducing the volume of
raw information, sifting significance from trivia, identifying significant patterns and constructing
a framework for communicating the essence of what the data revealed (Patton, 2002).

The above-mentioned research instruments were used to collect data to answer the following
research questions:

 What is the level of performance of Grade 12 learners in Accounting in the Zululand

District?
 What are the factors that contribute to performance of learners in Accounting in the
Zululand District?
Analysis of data was presented under four themes, which are based on the following objectives of
study:

 To investigate the level of performance by Grade 12 learners in Accounting in the Zululand

District; and
 To establish factors that contributes to learner performance of learners in Accounting in
the Zululand District.

42
4.2 THEMES FROM THE INTERVIEWS

The analysis of responses was done according to themes that were extracted from the tool that was
used to collect data. Five themes and sub-themes emerged from the study. The table below
provides themes as well as their sub-themes:

Table 4.2. Theme and sub-themes

Theme Sub-themes
4.2.1 Level of performance  Pass percentage
 Poor learner performance
 Performance satisfactory
 Performance well done
4.2.2 Teaching approach  Effective teaching
 Learner-centered
 Teacher-centered
 Cooperative learning method
 Questioning method
4.2.3 Classroom factors  Lack of resources
 Time allocation
 Overcrowded classroom
 Shortage of learning and teaching
aids
 Language use
 Parental involvement
 Qualified teachers
4.2.4 Inadequate textbooks  Teaching media
4.2 Changes in Grade 12 examination format  Examination instructions

43
4.2.1 Level of performance

It is clear from the interview that the levels of performance range from good to poor. Learners did
not meet the standard or pass percentage that is suggested by the DoBE. Teachers do have plans,
and the DoBE provides them with an annual teaching plan. The teacher knows exactly what to
teach, when and how to complete the syllabus. Materials and resources used by the teachers and
learners are regarded as having sufficient knowledge and activities which are supposed to guide
the learners.

4.2.1.1 Pass percentage

Findings confirmed that the pass percentage of Grade 12 in 2015 was 32%. The percentage was
below the average. Learners fail to meet the required percentage. The pass percentage is below
due to the fact that learners are unable to practice activities and display a lack of motivation.
Activities are there to guide them. When learners fail to practice, the lack of involvement leads
them to fail. Accounting is about recording and control systems that define and monitor behaviour.
Eleagba (2014) opposes the statement that one of the problems of attention in Accounting is that
learners are not adequately prepared for examination. Letshwene (2014) concurs with Eleagba
(2014) that the Accounting teachers are not in touch with market expectations as teachers are
expected to have a broad range of knowledge skills and abilities. The study revealed that the
percentage is usually less than 50 %. Accounting education is about acquiring a body of knowledge
and practice of teaching and learning that acquire daily practice with learners. Learners fail
practising activities at home and they only rely on teachers.

Respondent A said:

Pass percentage is below the average and it decrease each and every year, learner did not meet
the percentage which is impose by the department of education. They fail to obtain level seven
six and level five as well.

Respondents mentioned that the pass percentage decreased especially the previous year. Learners
did not meet the target for the department. The minister of the DoBE, Mrs Angie Motsheka states
on the 6th January 2010 that subjects such as Math, Science and Accounting need more attention,
because the pass rate for these subject are low (South Africa government information, 2010:461).

44
Respondent B said:

The pass percentage is less than the expectations of the department and school per se. The pass
percentage ranges from good to worse, and the percentage obtained by learners is poor.

4.2.1.2 Learners’ performance

Findings of the study revealed that the performance of the Grade 12 learners is not up to standard.
Learners did not perform well due to the fact that they did not give themselves time to do
throughout practice. They did not do their homework and learners are not motivated to excel in
doing Accounting. Since Accounting is a subject that deals with calculation, it needs individual
learners to daily practice their Accounting skills and failing to do so leads to failure. The results
are poor since they received less than 50% in most schools. The performance is poor, because most
learners obtained level two and three (out of the seven levels) in Accounting, performances that
show negative results.

The study reveals the performance is poor due to the fact that learners are not motivated by the
subject Accounting. They did not put in any effort to practice at home. Since, Accounting needs
regular practice; it requires sustained interest and motivation to coax learners into Practising their
Accounting skills. The findings concur with the results of a study done in Nigeria by Ezeagba
(2014) where it was found that problems facing Accounting in secondary school were twofold: the
teaching on the one hand and the learning on the other hand. The performances of students were
seen as disappointing and discouraging. Students were seen as generally deficient in numerate
subjects like Accounting and Mathematics.

The students were deficient in simple knowledge, abilities, attitudes and work habits that needed
self-sufficiency. Lumadi (2014) attests to the fact that poor performance of learners in rural schools
is ascribed to a lack of access to free-after school programmes such as those provided for
underprivileged youth in urban Centres. There is a lack of local resources, community Centres and
access to public transportation which limits what learners can do after school.

A participant B said:

They performed poorly especially the previous year. Learners did not perform well and they
didn’t meet the standard of achieving 60% as proposed by the Department.

45
The respondent stated that learners were unable to meet the standard as set by the department

Respondent E said:

The level of performance is poor, because learners they fail to pass Accounting.

Respondent C said:

The learners had a moderate performance as they failed to obtain marks falling on levels seven
and six.

Another respondent agreed that the performance was poor, since they failed to obtain level six and
seven. Even if they pass they achieved marks on level two and three.

Respondent E said:

They did not perform well, since usually they did not meet the provincial and district target,
and they normal obtained less than the expected percentage of the Department.

4.2.1.3 Satisfactory Performance

Respondent revealed that the performance does not consider the level of satisfactory since learners
in Accounting did not meet the required result for district and provincial. Respondents stated that
even if they passed they passed on level 2 which is 30% and level 3 which is 40%. The other
respondents also said to perform only satisfactorily does not meet the criteria of performing well
enough since Accounting is a subject that used calculations so learners are expected to do better
because most of the answers are found in question papers.

Accounting learners must be equipped with different critical skills. Critical skills are important,
because they enable learners to solve practical problems in order to make effective decisions in
their learning process and life after the classroom. (Tshikululu Social investment, 2010;
Letshwene, 2014). More practical activities are needed to prepare learners, since Accounting needs
a lot of practice and daily studying. It was evident that learners did not study at home; they only
relied on educators. Learners are not motivated about the subject Accounting. Eleagba (2014)
agree that Accounting lessons in secondary schools must be provided with a practical laboratory
for practical lessons that will enhance learning and motivate the learners and teachers.

46
Respondent D said:

Learners’ performance is disappointing, because most obtained marks on level one, two and
three.

Respondent E said:

No, because Accounting is a subject that uses calculations, so learners are expected to do better
because most of the answers are found in a question paper.

Respondent A said

Even if learners would pass, the majority normally passed achieving marks on level two and three
and those levels indicate poor marks achieved and poor achievement does not assist them to get a
Bachelor’s degree.

4.2.1.4 Performance comparison

Most respondents stated that in comparison with other Zululand districts the results are poor, since
they are in the rural areas. The Zululand district is one of the districts in KwaZulu-Natal which is
still found to have 2,875 teachers who are either qualified or under-qualified, the majority being
in the rural areas and the deeply affected districts being affected by illiteracy (Savides, 2017). This
compromises the level of performance of the learners, since a low socioeconomic status impacts
development and opportunities to become educated. The majority of the teachers at these schools
are underprepared and teach in extremely poor schools in rural areas (Lumadi, 2014). These
teachers lack content knowledge and the pedagogical content knowledge of teaching Accounting.
The majority of the schools in rural areas of KwaZulu-Natal are unable to meet the target due to
lack of appropriate resources. The results of these deficiencies and shortcomings gave rise to poor
performance in the majority of the disadvantaged rural secondary schools.

47
Respondent TC said:

In comparison with other Zululand schools the result are poor, because even if learners pass they
only achieved less than the required target percentage and they fail. A high failure rate is very
demoralizing and poor academic performance culminates in other vices.

Most respondents stated that in comparison with other Zululand districts the result are poor, since
they are in the rural areas.

Respondent D said:

In comparison with other Zululand schools the results are poor because of the quantity, even
if learners would pass they performed poorly receiving marks on level two and three. Few
learners obtained level four, five, six and seven, so in comparison with other Zululand the result
are poor.

4.2.2 Teaching approach

Respondents stated that both teacher-centered and learner-centered approaches were used.
Respondents were of the opinion that different concepts were explained using different teaching
strategies, which resulted in worthwhile knowledge. The benefits of the practical knowledge are a
result of active learner participation. Active learner participation promotes acquisition of relevant
learning skills. Despite the poor academic performance in the rural schools in Accounting, it was
evident that the learners still managed to benefit from practical experience, yet not enough to help
them to achieve a good pass rate

4.2.2.1 Effective teaching

Most respondents mentioned effective teaching is conducive to good academic performance and
in rural schools the quality of teaching was not up to standard, due to apathetic learners who did
not respond sufficiently to the tuition they received. There are many problems in the current
accounting education, which is attributed to the content and the design of the curriculum, the dull,
rule-based teaching which was still dominated by the drill-based coaching of Accounting learners
to regurgitate memorised knowledge without understanding concepts (Kachelmeier, 2002). For

48
example if learners do not understand the meaning of asset disposal, they will not have a clue of
how to deal with the concept and which accounts are affected.

Some respondents mentioned that learners did not respond to teachers when taught as they
remained uninvolved with little participation. They did not do homework. There are many reasons
why some learners are unable to do homework: some learner do not do homework because they
do not have a clue as to how to even begin to write (Letshwene, 2014). Accounting is regarded as
a subject where learners are expected to dedicate their attention in class. Some learners do not have
resources like calculators or cell phones. Lack of parental support affects effective teaching and
learning.

Respondent TA said:

One or two learners do the homework and then the others will copy.

TB posited that:

Most of the times when you give them group discussions only two or three will participate.

Respondents revealed that some learners copy from each other without understanding the work.
This affects effective teaching and learning. Moreover, homework and group discussions help
learners to acquire more knowledge about different topics, but learners end up not acquiring
relevant information due to the fact that they copy it from each other.

Effective teaching is more than just the successful transference of knowledge and skills or
applications around a particular topic. Effective teaching ensures that this surface approach to
learning is replaced by a deeper, learner-driven approach to learning which maintains engagement
during learning in their development as independent lifelong learners.

4.2.2.2 Learner centered

Most respondents revealed that they normally use a learner-centred approach that promotes
learners to become fully involved in learning. Learner-centredness promotes active learner
participation. Learners need to master transferable skills such as report writing and interpersonal
skills including listening and oral communication as well as presenting, discussion and defending

49
arguments. (Sin, Raid & Jones, 2012). Learners may start out as passive learners of the curriculum,
but later develop mastery of Accounting concepts.

Eleagba (2014) believes that poor performance in Accounting can be traced in part to poor teaching
and learning methods. In support of this finding Letshwene (2014) posits in teaching Accounting,
teachers must use teaching strategies to motivate learners. Accounting firms can be invited to the
school to motivate learners about what their job entails and their career opportunities available in
Accounting. Learners need to be able to apply the concepts to solve real-life problems in varying
contexts. Learners should discover ways to solve problems, learn to discuss ideas and develop
extra activities of their own.

Respondent B said:

I normally use a learner-centred approach which helps learners to acquire more knowledge
and this approach engages every learner in the lesson and it makes the lesson more effectively.

Respondent TC said:

I use practical activities and examples which make the lesson clear to almost all learners and
it makes learners understand.

4.2.2.3 Cooperative strategy

A number of respondents mentioned group work accompanied by discussion is the most effective
approach that they normally use for teaching and learning. Cooperative learning is a successful
strategy where small groups of learners work together to achieve desired common goals through
active involvement in analysis, and understanding and applying the learnt knowledge in their real-
life learning (Leonard, Noh, Orey, 2008; Killen, 2015; Maphalala, 2016). Furthermore,
cooperative learning not only improves the learners’ active engagement with others, but it also
encourages social, communication and independent skills (Beaver, 2011). Zraa, Karanagh, and
Hartle, (2011) emphasise that communication skills especially writing skills is considered
important and most valued in the Accounting curriculum.

In addition, Letshwene (2014) agree that cooperative learning makes learners’ inner speech
available to others so they can gain insight into one another’s reasoning process. This assists

50
learners to improve on their interpersonal, intellectual and communications skills. Respondents
mentioned that cooperative learning plays vital role in understanding the topic. Another respondent
stated that other learners learn better in group discussions since they feel free to voice their
opinions and are afforded to share ideas which they would not have done in the larger groups.
Abeysekera (2015) posits that interactive methods allow learners to interact with the teacher in
two-way communication, by asking questions and engaging in discussions. The researcher believe
that to build the cognitive structure of students they need to interact with their social and material
environment so that they are able to build an internal representation of knowledge. Cooperative
learning is regarded as learning strategy which facilitates incorporation and accommodation of
new knowledge (Borich, 2000; Benson, 2003). This strategy fits well with the teaching of
Accounting as it allows active participation, interaction and exchanging of ideas. It is a strategy
which helps with problem solving, and learners actively contribute their opinions to arrive at an
enriched conclusion.

Participant TA said:

It helps learners to learn more and increase understanding of the subject. It engages almost all
learners in the lesson and make lessons enjoyable to learners. Cooperative learning helps
learners to cooperate during the lesson.

Respondents mentioned that group discussion help learners to reflect on what they’ve learnt.
Furthermore, respondents mentioned group discussion help in learners generating more ideas
about the topic. Group discussions help learners to know about mistakes and weaknesses, and they
build confidence. Group discussions prepare learners for oral tests by enhancing oral skills; they
enhance listening skills and it improve the study skills and examination preparation.

Furthermore, Slavin (2009:44) contends that cooperative learning makes the learners’ inner speech
available to others, and so they can gain insight into one another’s reasoning process. This is the
best strategy, because it enables learners to interact with one another and communicate constantly.
Additionally, Borich (2000: 333) and Benson (2003: 38) are of the collective view that cooperative
groups are a powerful strategy to improve learning, but Garfield (1993) argues that learners might
refuse to do difficult and challenging activities in cooperative groups. At times, learners in
cooperative groups tend to shift all challenging activities to learners with capabilities, and this

51
denies the learners who are less capable an opportunity to improve or develop their skills. Where
possible, learners need to be in groups of three, as this will force them to participate. Mylryan,
Miller and Peterson (2004:52) stress that cooperative learning works more effectively when
learners are in small groups than in large groups. However, Hartle, Kavanagh and Zraa (2011:2)
contend that cooperative learning is the most appropriate teaching strategy for Accounting,
because it allows interaction, exchange of ideas and collective problem solving.

4.2.2.4 Teacher centered

Most respondents stated that firstly he explained the concepts, ledger account approach, practical
activities and examples, case studies of budgets and group work. Teachers explain different
concepts to learners, then learners acquire knowledge, use that knowledge and do practical
activities and group discussions. Teacher-centeredness helps learners to acquire knowledge.

A teacher can transfer information or a teacher can develop a person and their understanding of
the world. Learners may start out as passive learners of the curriculum, but to develop a real
mastery of Accounting, the learners need to apply the concepts to solve real-life problems in
varying contexts. Learners should discover ways to solve problems, learn to discuss ideas and
develop extra activities of their own. Teacher-centeredness help learners to acquire the relevant
knowledge. A teacher can transfer information or a teacher can develop a person and their
interpretation of the world.

Respondent A said:

Explaining concepts which make the lesson more understandable to learners and asking them
questions during the lesson, ledger account approach and practical activities and examples,
help them too.

Another respondent revealed that they use lecture and the discussion method which also helped
learners to acquire different approaches of learning. Effective teachers use different teaching
approaches to assist learners who need extra support or extension. Teacher-centred and learner-
centred approaches are both helpful. Teacher centredness (transfer of teacher knowledge) or direct
instruction thus also has a role to play in sharing knowledge when teaching Accounting, since

52
many concepts cannot be arrived at by learners of their own accord even though critical thinking
skills are developed when trying to work independently or in a group (Selfried, 2012).

Respondent C said:

Case studies in case of budgets, group work, question and answer methods, class discussion
and simulations, all help learners to acquire more knowledge about the lesson. Class
discussions which involve all learners to participate in the lesson

4.2.2.5 Questioning method

Most respondents revealed that questioning methods help leaners to acquire more knowledge and
engage learners in lessons.

Respondent E said:

Questioning methods help to engage almost all learners in the lesson and promote active
participation.

Questioning promotes active participation between the teacher and learner. The teacher would
encourage the learners to participate through the use of these tools. Borich (2000) posits that the
teacher encourages learners to try to move towards the unknown by the use of questioning. It
encourages learners to pay attention in class and stimulate their interest in the subject. Duminy and
Shonge (1994:15) state that the question and answer method promotes active participation between
the learner and the teacher. Learners try to move towards the unknown from the known with the
help of the teacher who encourages the learners to think about the new concept (Kabiri &
Rahimzadeh, 2012: 152). Borich (2000: 268) admits that it encourages learners to pay attention in
class and stimulates their interest in the subject.

However, teachers should be careful not to embarrass the learners if they are unable to answer the
questions asked. The question answer method, also known as the Socratic teaching method, is the
most appropriate teaching strategy for Accounting, because it enhances the involvement of the
teacher and the learner. Accounting is a subject where learners need to communicate constantly
with the teacher especially at the beginning of a new chapter in order to understand and master the
concepts. Teachers need to make sure that all the learners concentrate when one of them is asking

53
questions, and avoid interruptions and distractions so that the question can be clear to everyone.
Correspondingly, the teachers should ensure that their responses do not confuse the learners even
more.
4.2.3 Classroom factors

4.2.3.1 Shortage of learning and teaching materials

Most respondent mentioned the issue of resources which is insufficient for effective teaching and
learning. The study revealed a lack of resources as a major challenge to academic performance of
learners. There is no proper teaching and learning without sufficient resources. According to
Padamnabham (2001), for effective teaching and learning to take place, textbook and resource
materials are basic tools, and the absence of materials make teachers handle subjects in an abstract
manner, delivering the lessons in a dry and non-exciting manner.

Respondent TB said:

Insufficient of resources cause big challenge for effective teaching and learning.

TE posited that:

Norms and standards that we receive as a school are not enough to buy all the resources that are
required for teaching and learning.

Respondents revealed that norms and standards are insufficient to buy the required resources for
Accounting as a subject to be effective. Books that are available in schools are not enough for
learners, no libraries, computers even calculators. Textbooks are especially relevant to improve
learning outcomes in low income countries with large class sizes. Without textbooks, children can
spend many of their school hours copying content from the blackboard, which severely reduces
time for engaged learning.

54
Respondent E said:

Learners write examination without calculators which leads them to fail, because they unable
to do calculations during examination.

Respondents mentioned the issues of calculators which also caused them to fail. In a number of
groups of learners found some learner used calculator whereas others they did not use them. Those
who did not used calculators during the teaching and learning found it difficult when they were
writing examination. Inadequate textbooks, reference materials and classrooms can lead to learners
performing very poorly, because the only source of information is the teacher which is not enough.
The use of the learning resources can also be a challenge to teachers who are unqualified and
under-qualified, because they have weak content knowledge and pedagogical content knowledge
and the resources would be misused without serving their purpose of enhancing learning. Magano
(2014) posits that lack of high quality structured learning materials for learners aggravate the
problems in rural and poor communities. Learners will only rely on materials that are only at
schools and there are no resources that can be provided to learners for their independent study.

4.2.3.2 Qualified teacher

Study revealed that there is a lack of content knowledge to teachers especially those who teach
Grades 10 and 11, which makes it difficult for learners to master everything in Grade 12. That
contributes to poor performance in Grade 12 due to the fact that teachers are not well trained.
Teachers also contribute to poor performance, because they have inadequacies in their content
knowledge of accounting (Ozden, 2008:633) probably because they were not properly trained and
equipped to teach it competently. To improve the quality of matric results in Accounting the
emphasis should be placed on Grade 10 and Grade 11 respectively, rather than Grade 12 only
because if learners are well taught and prepared thoroughly in the entire phase, they are not likely
to experience academic problems in Grade 12.

The ever-increasing poor performance of students in Accounting in secondary and post-secondary

schools is a serious concern and an unpalatable signal to the development of accountancy (Oloidi
2003). No doubt the poor performance in Accounting can be traced, in part, to the poor methods
of teaching the subject. As Agbenta (1981) has pointed out the need for practical lessons in the

55
physical sciences, it can also be stated that teaching of Accounting as a subject in secondary
schools without the use of an Accounting laboratory for practical lesson, inhibits the study of the
subject. Teachers should improve on their teaching methods and processes. It is of the utmost
necessity that Accounting teachers should note that the enduring solutions to these problems
should come from the teachers. Accounting teachers should be 'efficient, effective and qualitative.
Marving, Kinder and Schunert (1977) argue that the effective teacher should have a good
understanding of the subject he teaches. A lack of good preparation was identified by Clark (1977)
as causing poor teaching.

Respondents C said:
Lack of content knowledge and proper training to teachers lead to poor result to learners. And
insufficient of content work cause poor performance to leaners.

4.2.3.3 Time allocation

Respondents mentioned time allocation for Accounting is insufficient for Accounting to be taught
effectively. Time allocation for Accounting is four hours per week. Respondents mentioned time
allocation is limited for Accounting to be taught effectively. Spending four hours is not enough
because Accounting is a subject which includes calculations and it requires more time, so that
learners would acquire knowledge about the subject.

Respondent B said:

Four hours per week are insufficient for Accounting to be effective. Accounting is one of those
subject that need special attention and more time allocation.

4.2.3.4 Overcrowded classroom

Respondents stated that overcrowding was a serious problem. However, it was noted during
fieldwork that other problems related to overcrowding in schools were caused by shortage of
educators.

Respondents A said:

56
 Learners are overcrowded commerce learners using same class with science. Overcrowded
classroom cause learners not to concentrate on the lesson and disruption to other learners.

Respondents revealed that the classroom is overcrowded teaching in a small space and stressful to
teachers. Respondents mentioned that overcrowding hampered learners’ focus during teaching and
learning. Some learners disrupt the lesson and learners who are close to one another in a classroom
might have difficulty focusing on the lessons, which leads to less learning and lower test scores.
Learners in most public schools are disadvantaged in that classes are overcrowded and they do not
have adequate learning facilities. They do not adequately receive individual attention as part of
support as sometimes the teacher does not have enough space to move around during the lesson.
Above all, textbooks are not enough for everybody (Yara, 2010).

Teachers around the world faced many challenges when attempting to teach in overcrowded
classroom especially in poor developed communities which includes instructional, enough
resources, management, assessment and discipline problems (Benbow, Mizrachi, Olicer Moshiro,
(2001; Muthusamy, 2015). Amarat (2011) argues that of the most serious problems faced by
teachers in public schools is overcrowded classrooms. They create challenges as the teacher would
not be able to assists the learners individually as the time available to complete the syllabus.

Overcrowded classroom have resulted in frustrations, and learners becoming despondent and
discouraged as well as having negative attitudes (Oliver, 2006). Shah and Inamullar (2012) state
that overcrowded classrooms have a direct impact on teaching and learning. Overcrowded
classrooms do not only affect learners’ performance, but also put immense stress on teachers (Shah
and Inamullar, 2012; Muthusamy, 2015). Fin (2003) contends that overcrowded classrooms impact
negatively on teacher morale and enjoyment of their profession.

According to Emmer and Trough (2012) teachers find it difficult in monitoring behaviour and
activities in overcrowded classrooms. Class size can affect how much time teachers give to
individual learners as well as the dynamics among learner. Gibbs and Jenkins (1992) also mention
that large classes have minimal learner and teacher interaction creating fewer hands on experience
for learners thus affecting their performance.

57
4.2.3.5 Shortage of learning and teaching materials

Respondents also mentioned shortage of learning and teaching aids. Learning and teaching aids
such as charts, poster, audiotapes, computers and email facilities are not available in most schools.
Respondent mentioned shortage of learning material which is not available to most schools. Most
respondents stated that learners only relied on one book. Most of the schools have no libraries or
computers so that learners can go the extra mile reading different books.

Respondent TC said:
Schools overcome different issues some are shortages of books, book are not enough for every
learners, they need to share book all the time.

Respondents mentioned that learners they did not take good care of books and each and every year
the school needs to buy new books, due to the fact that learners have lost them.

Respondents D said:
Learners teacher support materials are insufficient as it makes the teaching and learning
difficult without support material.

Another respondent mentioned that LTSM are insufficient at school which cause teaching and
learning to be disrupted. Respondents stated that the causes of shortages of LTSM occur because
of the insufficient of norms and standard.

Respondent F said:
Norms and standards that we receive as school is insufficient for the school to buy all the
required material and buy enough textbook for every learner.

According to Lyons (2012) learning is a complex activity that involves interplays of learners’
motivation, physical facilities, teaching resources and skills of teaching and curriculum demand.
Availability of LTSM therefore, enhances the effectiveness of schools or they are the basic
foundation that brings about good academic performance by the learners. The necessary resources
that should be available for teaching and learning include material resources, human resources

58
such as teacher and support staff and physical facilities such as libraries, laboratories and
classroom.

LTSM helps to improve access and educational outcomes, since learners were less likely to be
absent from school to provide interesting, meaningful and relevant experience to them. These
resources provide quality and quantity in school for effective teaching and learning.

4.2.3.6 Language use

Respondents mentioned the issue of language of teaching and learning (LoLT) which is English.
Learners are unable to understand instructions. Most respondents stated that although mother
tongue instruction is pedagogically justified, learners in all school are taught through English as a
medium of instruction. This makes the understanding of complex concepts more difficult.
Respondent stated that it is difficult for learners to understand the LoLT. Language is a vital
component of educational input in South Africa (Joubert, 2010:32). The level of understanding of
Accounting learners can be affected by language, especially because it is taught in English and not
their mother tongues. As such, some other learners do not fully understand Accounting concepts
(Steemkamp, Baard & Frick, and 2009:115). If learners do not understand the concept it becomes
very difficult for them to record the entry correct. Already in 1979, accounting was identified as
one of the subjects in which teachers’ encountered learners with major reading problems,
arithmetic deficiency and language problems (Hanna, Kaluza, Musselman & Weaver, 1979: 13).
Respondent A said:

A lack of English background causes learners to fail, because they fail to understand English
and the way questions are asked makes it difficult for them to understand and answer questions
correctly.

59
Respondent D said:

A negative attitude towards English causes them to fail, because learners did not want to
familiarise themselves with English, even if you teach them they would say: ‘We can’t hear you
because you are speaking English.’

Respondents indicated that the high failure rate was caused by a lack of knowledge of English as
medium of instruction as most learners can hardly speak and understand English. Respondents
stated that learners were not motivated to understand language (English); they had a negative
attitude towards English. Letshwene (2014) posits that the level of performance of Accounting
learners can be affected by language especially, because it is taught in English not their mother
tongue.

Respondent C said:

A lack of understanding of instruction during examination causes them to fail, because they are
unable to answer questions correctly, because they do not understand the questions.

The respondents were in agreement that learners are unable to understand instruction which leads
them to fail, because they answer questions without understanding. Joubert (2014:41) asserts that
learners with poor English skills experience greater difficulty with Accounting and thus need
support. Sepeng and Madorera (2014:218) agree that learners who are poor in English experience
problems with reading and comprehension of words and symbols. For instance ever since OBE
was introduced case studies are included in the syllabus of Accounting, and this has a negative
impact on learners who cannot read, because they are not able to interpret the case studies and
provide the correct answers. Their poor language skills, therefore hamper their ability to succeed
in their assessment.

4.2.3.7 Parental involvement

Parental involvement surfaced as a prominent theme in the responses. Respondents revealed that
parents were uninvolved in learner education; no monitoring of learners’ work supported by
parents could be detected by parents. The school as an organisation includes different stakeholders
for effective teaching and learning and the progress of learners should be monitored by the
involved parties. KwaZulu-Natal Department of Education (2012) states that parents and

60
community involvement play a vital role to learners’ academic success. The shared responsibilities
translate into a child who is developed holistically. The focal point should be a learner who has a
good character, acquires good marks and who displays healthy ambition. The school is regarded
to have responsibilities to engage parents. The sentiment is shared by Taole (2015) that parents
and the school need to work together to ensure that learner ability to success is enhanced.

Participant TC said:

Lack of parental involvement that also results in poor academic achievement by learners can
be ascribed to parents who do not involve themselves, check learners’ work daily, and abstain
from attending parents’ meetings.

TD posited that:

Parents do not encourage learners to attend school.

TE said:

Parents are not actively involved. They only focus on putting bread on the table and have no
energy left to pay attention to learning and children’s emotional needs.

The progress and learner achievement depend on communication between school and parent. Just
(2005), states the role of parents encouraging children to do their homework, attending teacher
meetings and participating in parents’ groups at school is neglected. The South African Schools
Act 84 of 1996 (SASA) emphasises involvement of parents in the education through the school
governing body. According to SASA, the school governing body of public schools must promote
the best interest of the school and strive to ensure its development through the provision of a quality
education for all learners at school (RSA, 1998).

Parental involvement is important when parents encourage their children to attend school
regularly, to be punctual with school activities and also to communicate with educators on matters
pertaining to their children’s progress at school. Teacher-parent relationships promote the culture
of teaching and learning in schools.

61
4.2.4 Inadequate textbooks
Respondents mentioned that there is a shortage of textbooks. Learners are unable to use textbooks
at home.
TA said:
Most learners did not have all the required books and sometimes learners shared books; a class
of 47 learners were required to share 7 copies of a textbook.

TD said:
Books are insufficient.

According to Department for International Development (DFID), adequacy of instructional

material such as textbooks which is the main instruction material is the most cost effective input
effecting learners’ performance (Bontoux & Buchan, 2007). The Herald (2010) emphasises that
provision of textbooks is central to quality delivery of education at all levels of schooling. Lack of
these has been seen as affecting performance of learners especially in rural areas where they do
not have libraries or resource Centres. Masino and Nino-Zaruzua, (2016) assert that textbooks
also have their own challenges to learners; they only increased performance of the strongest and
often better-off learners, while poorer learners are unable to properly understand textbooks as they
are written in English. The Ministry of Education Science and Technology (2005) explains the
importance of ensuring that there are adequate and appropriate facilities for teaching and learning
so that educational programmes could be implemented effectively.

Respondents mentioned the issue of shortage of book which also caused learners fail. Learners are
required to share books. Some learners are unable to take books at home to do homework.

Respondent TA said:

We face problems of shortage of textbooks. This issue of shortage of book makes teaching and
learning to be difficult to teachers and learners and learners are unable to study at home.

Respondents concurred that shortage of textbooks has made it difficult for learners to study at
home. According to the Department for international development in guidance, not a DFID paper

62
2007, research evidence confirms that the most consistent characteristic in improving learners’
performance are the availability of textbooks and supplementary teaching and learning materials.
Textbooks provide learners with knowledge (through) text, pictures and exercises. Taking a
textbook home allows learners to learn from homework. A growing body of evidence confirming
the critical role of textbooks in improving student achievement has influenced education policies.
Swaziland has provided free textbooks to all primary school pupils since 2003 (SACMEQ,
2011). Other countries, including Guatemala and Nicaragua, have also introduced free textbook
programmes, targeting the most disadvantaged (Porta & Laguna, 2007).

4.2.4.1 Teaching media

Respondents stated that teaching media are insufficient for effective teaching and learning.
Learning and teaching aids such as posters, charts, audiotapes, computer and library are in demand.

Respondent A said:
Unavailability of teaching aids makes lessons to be difficult as some other learners learn more
easily when they see videos of what you are teaching.

Respondents mentioned the issue of teaching media which are unavailable in schools. Respondents
stated that it is difficult to conduct lessons without teaching media. According to Combs (1970)
material resources consist of two components viz.: input and output. Inputs consist of human and
material resources and outputs are the goals and outcomes of the educational process. Both the
input and output from a dynamic organic whole needs to be investigated in the educational system
in order to improve its performance; effects of one component on the other must be examined.
Availability of teaching aids enhance the effectiveness of schools as these are basic things that can
bring about good academic performance to learners.

4.2.5 Changes in the Grade 12 examination format

4.2.5.1 Examination instructions

Most respondents revealed that understanding and carrying out instructions seemed difficult for
most learners in Grade 12 which leads to failing due to the fact that they answer questions without
an understanding. Learners need to understand that Accounting is the language of business; it is a

63
process of identifying, recording and interpreting economic events. Accounting was identified as
one of the subjects in which teachers’ encountered learners with major reading problems,
arithmetic deficiency and language challenges (Hanna, Kaluza, Musselman & Weaver, 1979:13).
The level of understanding of Accounting learners can be affected by language, especially because
it is taught in English and not their mother tongues. As such, some learners do not fully understand
Accounting concepts (Steenkamp, Baard & Frick, 2009:115). If learners do not understand the
concepts, it becomes very difficult for them to record the entry correctly.
A respondent A said:

In a case of examinations learners fail to carry out examination instruction. They fail to
understand instructions which leads them to ultimate failure, because they are answering
questions without understanding.

5.2.6 CONCLUSION

This chapter has presented data presentation and analysis. The study which was done in five
schools with ten teachers who were interviewed revealed that the performance for learners was
poor. Learners are not motivated concerning the subject Accounting. The findings also revealed
that lack of resources in schools is another challenge, shortage of textbooks are also a cause for
learners’ poor performance and lack of parental involvement.

64
 CHAPTER 5

SUMMARY, CONCLUSION, AND RECOMMENDATIONS

5.1 INTRODUCTION

The previous chapter dealt with analysis, interpretation and presentation of data collected. This
chapter gives a summary of the study. This chapter outlines the findings which emerged in Chapter
4.

Other chapters which have contributed to reach the conclusion and recommendations of the study
and are as follows: Chapter 1 has outlined the orientation motivation of the study; Chapter 2 has
provided different literatures for the study. Chapter 3 involved the research methodology and
Chapter 4 presented data analysis. The objectives of the study have been used to write the
summary, outline findings and make recommendations of the study, objective which are identified
below:

 To investigate the level of performance by grade 12 learners in Accounting in the Zululand

district.
 To establish the factors that contributes to learner’s performance in Accounting in the
Zululand district.

5.2 SUMMARY OF THE STUDY

5.2.1 Summary of Chapter 1

This study investigated the academic performance of Grade 12 learners in Accounting in the
Zululand district. Chapter 1 serves as the introduction, motivation of this study and the problem to
be investigated. This chapter briefly outlined the aims and the objectives of the study, the research
methodology including research paradigm, sampling procedures, selection of target population,
method of data collection, and data analysis and presentation. Furthermore, this Chapter provided
the outline which included: the ethical considerations, resources, feasibility of the study,
intellectual property and innovations. Knowledge dissemination, the researcher’s and supervisors’
declarations are also included in Chapter 1.
65
5.2.2. Summary of Chapter 2

Accounting develops learners’ knowledge, skills, values and ability to make informed personal
and collaborate financial decisions. By engaging with this subject learners will be equipped with
a host of valuable skills including organisation, financial management problem solving skills,
critical, logical and analytical abilities, presentation and communication of financial ethical
judgment, defines and integration of theory and practice. Accounting also aims to equip learners
to deal confidently with the demand of the Accounting profession.

There are a number of problems that teachers encounter while teaching Accounting. Old-fashioned
teaching approaches are another obstacle. The traditional teacher-centred approach is still
commonly adopted (Lin & Deng, 1992). The teachers who participated revealed that they
concentrated on passing knowledge on to learners, largely neglecting the development of students’
learning abilities and skills.

Inadequate accounting textbooks and other teaching materials presented another problem.
Continuing curriculum reforms are important for improving quality and meeting the requirements
of the new economic system, but they have resulted in constant changes in the contents of the
textbooks. Also, most textbooks are translated from foreign texts.

The literature identifies a number of issues to explain the delays in integrating school attributes
across the accounting curricula (Jones, 2010). For example, the ‘systematic, pedagogical and
cultural issues associated with change management, lack of skilled leadership, lack of staff and
management ownership, insufficient rewards and resources and inadequate staff support and
development all added to the challenges (De la Harpe & David, 2012).

Challenges of accounting education is that the curricula do not offer a foundation for lifelong
learning, which elsewhere is now considered as a fundamental objective of accounting education.
IFAC (1996) stresses that a programme of Accounting education and experience must emphasise
a set of knowledge, skills and professional values broad enough to enable adaptation to change.
Needles (2001) posits that lifelong learning is characterised by the notion of learning to learn or
self-directed learning, which is defined as developing skills and strategies that help one learn more

66
effectively and using these effective learning strategies to continue to learn throughout one’s
lifetime.

Teachers are expected to mediate learning in a way that is sensitive to the diverse needs of learners
including learners with barriers to learning. In order to do this effectively they are to have a high
command of their subject knowledge as well as a thorough knowledge of teaching strategies that
are appropriate to the context in which they find themselves.

Accounting learners should be able to identify and solve problems and make decisions using
critical and creative thinking skills, work effectively with others as a members of team, group,
organisation and community, organise themselves and their activities responsibly and effectively,
organise and critically evaluate information, communicate effectively using visual, symbolic and
or language skills in various modes. They are also supposed to use science and technology
effectively and critically showing responsibility towards the environment and the health of others,
and demonstrate an understanding of the world as a set of related systems by recognising that
problem solving contexts do not exist in isolation.

5.2.3 Summary of Chapter 3 (Methodology)

This study was descriptive and from the beginning the researcher attempted to find answers,
investigating of the academic performance of Grade 12 learners in Accounting in the Zululand
district. As a qualitative research it has developed a general focus of inquiry that has helped in
guiding the discovery of what is known about this social phenomenon, which is academic
performance of Grade 12 learners. The main data collection tool used in this study was the
interview. Ten (10) teachers of the Zululand district were interviewed about the academic
performance of Grade 12 learners in Accounting. The main findings from the interviews are
summarised as follows:

The data collection tools used in this study were interviews. Personal interviews provided detailed
information. Teachers were selected randomly, as they were likely to have the required
information, hence purposive sampling was used. Ethical considerations, data management and
analysis were outlined. Data validity and reliability techniques were identified.

67
5.2.3 Summary of Chapter 3 (methodology)

Data collected stated that the performance of Grade 12 learners in Accounting are poor due to the
fact that learners did not meet the required criteria. Poor performance was obtained by learners,
because they did not give them time to practice. Accounting activities should be of a standardised
quality since Accounting is a subject that needs daily practice. The results also stated that learners
are not motivated about the subject Accounting, as they learn Accounting without knowing the
benefits of being Accountants. The study also revealed that the performance of learners in
Accounting do not consider satisfactory. In comparison with other Zululand districts the results
are poor, since they are in a deep rural areas with insufficient resources.

5.4 MAJOR FINDINGS OF THE STUDY

5.4.1 The level of performance by Grade 12 learners in Accounting in the Zululand district

The research findings of the study revealed that the performance of Grade 12 learners in
Accounting is poor. Learners did not meet the required results which is 60% and above, they failed
to pass Accounting. The findings revealed the levels of performance range from good to poor.
Most learners obtained level one which is 0-29% which is a fail percentage and some obtained
level two, three and most school obtained less than 60 % which is imposed by the DoBE.

The study also proves that even if learners pass Accounting they pass with level two and three and
that level is disadvantageous them to proceed with their career. Despite this considerable
improvement, the performance of learners in mathematics, science and accounting is still a cause
for concern (CA Saga, 2012:1).

Lumadi (2014) attests that poor performance of learners in rural area schools are that teachers and
learners have less access to free-after school programmes such as those provided for
underprivileged youth in urban Centres. There is a lack of local resources, community Centres and
access to public transportation which limits what learners can do after school. The causes of poor
performance are: poor attendance to learners morning classes and Saturdays classes, development
in rural area. Inadequate security systems was observed after school hours when teachers were
willing to assist the learner.

68
The findings revealed that the performance does not consider the level of satisfactory achievement
since learners in Accounting do not meet the required results for district and provincial criteria.
The results reveal that even if learners pass they pass on level 2 which is 30% and level 3 which
is 40%. The study also reveal that Grade 12 results are really disappointing and inadequate to equip
prospective accountants with the necessary skills. Teaching Accounting should involve more
practical exposure to prepare learners for the corporate world.

Accounting learners must be equipped with different critical skills. Critical skills are, because they
enable learners to solve practical problem in order to make effective decision in their learning
process and life after the classroom. (Tshikululu Social investment, 2010; Letshwene, 2014).

The findings reveal that the performance of Grade 12 learners in comparison with other Zululand
districts are poor, since they are in the rural areas with problems experienced which comes with
the territory. The findings also reveal that poor performance is caused by unqualified teachers;
teachers also contribute to poor, because they have inadequate content knowledge of Accounting
(Ozden, 2008:633) probably, because they were not properly trained and equipped to teach it
competently. Zululand district is one of the districts in KwaZulu-Natal which is still found to have
2.875 teachers, who are either qualified or under-qualified, the majority being in the rural areas
and the deeply poverty-stricken districts (Savides, 2017).

This compromises the level of performance of learners. The categories of these teachers reveal
that the majority are underprepared and teach in extremely poor schools in rural areas (Lumadi,
2014). These teachers lack content knowledge and the pedagogical content knowledge of teaching
Accounting. The majority of the schools in rural areas of this province are unable to break the
target due to lack of appropriate resources which are human and physical resources. The results of
this deficiency would be poor performance in majority of disadvantaged rural secondary schools.

5.3.2 The factors that contribute to learner’s performance in Accounting in the Zululand
district

The findings state that there are a number of factors that contribute to learners’ performance in
Accounting. The study revealed a shortage of learning and teaching materials, a lack of resources
which is a major challenge to academic performance of learners. There is no proper teaching and
learning without sufficient of resources. According to Padamnabham (2001) effective teaching and

69
learning, textbook and resources are basic tools, and the absence or inadequacy causes teachers to
handle subjects in an abstract manner, portraying it as monotonous.

The findings reveal the lack of content knowledge to teachers. This challenge contributes to poor
performance in Grade 12 due to the fact that teachers are not well trained. Teachers also contribute
to poor performance, because they have inadequacies in their content knowledge of Accounting
(Ozden, 2008:633) probably, because they were not properly trained and equipped to teach it
competently.

The findings reveal that that the classroom is overcrowded teaching in a small space which
becomes stressful to teachers. Furthermore, overcrowding causes learners not to focus during
teaching and learning. Some other learners disrupt the lessons and learners who are close to one
another in the classroom might have difficulty focusing on the lessons, which leads to less learning
and lower test scores. Learners in most public schools are disadvantaged in that classes are
overcrowded and they do not have adequate learning facilities. Shah and Inamullar (2012) state
that overcrowded classrooms have a direct impact on teaching and learning. Overcrowded
classrooms do not only affect learners’ performance, but also put immense stress on teachers (Shah
& Inamullar, 2012). Fin (2003) contends that overcrowded classrooms impacted negatively on
teacher morale and enjoyment of their profession.

The findings prove that other factors that contribute to performance of Grade 12 in Accounting
embrace the challenge with the LoLT which is English. Learners fail to interpret examination
instructions, since they lack understanding. The study reveals that learners fail to understand
instructions. Joubert (2014:41) asserts that learners with poor English skills experience greater
difficulty with Accounting and thus need support. Sepeng and Madorera (2014:218) agree that
learners who are poor in English experience problems with reading and comprehension of words
and symbols.

The findings reveal that the other factors that contribute to academic performance of Grade 12
learners are parental involvement. Parental involvement is important when parents encourage their
children to attend school regularly, to be punctual with school activities and also communicate
with educator on matters pertaining to their children’s progress at school. KwaZulu-Natal DoBE
(2012) states that parents and community involvement play a vital role in learners’ academic

70
success. Just (2005), states the role of parents is encouraging and they play a profound role in
encouraging children to do their homework, attend teacher meetings and participate in parents’
groups at school.

The South African School Act 84 of 1996 (SASA) emphasises involvement in education through
the school governing body. According to SASA, the school governing body of public school must
promote the best interest of the school and strive to ensure its development through the provision
of quality education for all learners at school (RSA, 1998). Teacher-parent relationships promote
the culture of teaching and learning in schools.

The findings reveal that shortage of textbooks also contributes to the factors that contribute to
academic performance of Grade 12 learners in accounting. A shortage of textbooks has made it
difficult for learners to study at home. The Herald (2010) emphasises that provision of textbooks
is central to quality delivery of education at all levels of schooling. Lack of these has been seen as
affecting performance of learners especially in rural areas where they do not have libraries or
resource centres. According to the DoBE for international development in guidance not, DFID
paper 2007 research evidence confirms that the most consistent characteristics in improving
learners’ performance are the availability of textbooks and supplementary teaching and learning
materials. Textbooks provide learners with knowledge (through) texts, pictures and exercises.
Taking a textbook home allows learners to learn from homework. A growing body of evidence
confirming the critical role of textbooks in improving student achievement has influenced
education policies.

5.5 RECOMMENDATIONS
The study reveals that the government of the country should take responsibility of the limited
resources which makes it difficult for teaching and learning. The poor understanding instructions
and reading ability of learners should be addressed at every grade and within each learning area.
Although the primary place for developing reading and other language skills is the language
classroom and particularly in lower grades, it cannot be the language teacher's sole responsibility.
Every teacher should also be a language teacher developing the reading and other communication
skills of learners. Communication is the first of the critical outcomes, a skill that will impact on

71
every leaner’s academic, professional and personal life and should not be taken lightly in any
classroom.

5.4.2 The level of performance by grade 12 learners in Accounting in the Zululand district

Learners should be able to work towards the achievement of the critical and developmental
outcomes. In doing this learners should be able to solve problems, think critically and creatively,
make decisions, process information organise and manage themselves and others, work effectively
in a team, communicate effectively and be sensitive to other cultures and act responsibly. All stake
holders in the education system should work together for the benefits of the learners and the society
in which education is taking place. It is clear from the study that teachers are working in isolation
of each other and generally do not receive much support from the provincial department of basic
education. Enabling teachers to work together by setting up a support group and ending the
isolation that teachers often experience are crucial. Teachers working together can find solutions
to the common problems they face by sharing resources and insight. University researchers could
facilitate such discussions. Using social networking sites for teacher support and learner support,
continuous teacher development, the entering of National Teacher Awards all form part of such an
initiative which can promote the academic performance of learners in Accounting. Initiating
support workshops where you earn CPD points for SACE, can help a great deal. Organising and
managing themselves and others, working effectively in a team and communicating effectively,
are strategies which can facilitate the academic performance in accounting. Teachers should be
sensitive to other cultures and act responsibly

5.4.3 The factors that contribute to learner’s performance in Accounting in the Zululand
district

The DoBE should add more time for Accounting and consider more periods per week. The focus
should be also on Grade 10 and 11 so that learners can be immersed in the Accounting curriculum.
Accounting teachers should motivate learners about the subject Accounting. The DoBE should
budget for Grade 12 Accounting learners for different resources and provide functions to give
information about different career choices. A variety of teaching methods should be utilised in
teaching Accounting. Accounting teachers should be provided with stronger content workshops at

72
least twice in a term. Parents should make sure that they motivate their children and should make
sure that learners attend school regularly and should check the learners’ books on a daily basis to
ensure that learners do what is expected to them. Teachers are also recommended to use a policy
on Screening, Identification, Assessment and Support (SIAS) which requires additional support to
learners to enhance their participation and improve the performance of all learners in learning
(DoBE, 2014:9). This policy form part of documents that are used to encourage participation of
teacher and learning toward a common goal in support learners once learners are identified as in
need of support. The department introduces this policy primarily to throw a lifeline to these
learners so that they can exit the system with at least some form of qualification. The department
introduced a policy partly to prevent learners from being retained in phase for more than two years.

5.5 RECOMMENDATIONS FOR FURTHER RESEARCH

The findings from the study on the academic performance of Grade 12 in Accounting brings the
light on learner’s performance. In this research study the school conditions, learners’ ability, social
and economic background and insufficient resources could be attributed to many factors such as
organisation of the school. The researcher recommends that further research be undertaken on how
these factors affect learners’ performance involving other districts and maybe including a
dependent or former model C teacher who taught Accounting.

5.6. LIMITATIONS OF THE STUDY

The study is limited to the academic performance of Grade 12 learners in Accounting in the
Zululand district. Though this district is very large the researcher ensured that the
representativeness of population was taken into consideration, even geographically. Purposive
sampling was also used where ten teachers were interviewed, which provided a multidimensional
perspective. The area Zululand serves as the limitation, as most schools are vastly dispersed.

73
5.7 CONCLUSION

The research study involved the qualitative research methodology. The data which studied
participant’s personal experiences were collected and presented in the form of words. Ten
participants were interviewed to answer the research questions which sought to establish what
interventions can be made to help Grade 12 Accounting learners to perform better. Sub-questions
were formulated during the interview. The researcher took notes during the interview. After the
researcher had conducted the interviews, transcribed data were categorised, similar responses were
clustered together and organised into categories and findings were presented.

74
REFERENCES

Abeysekera, A. (2015). Student preferences for instructional methods in an Accounting

curriculum. International Journal of Teaching and Learning in Higher Education. 27(3):
310-319
Agbenta, J.A (2008). Why there are not Enough Science Applicants: University Admission in
Nigeria Journal of Science Teachers Association of Nigeria, 20(1).
Accounting Research (1997) Editorial, No. 3, 3.

Albrecht, W.S. & Sack, R.J. (2000). Accounting education: charting the course through a perilous
future, Sarasota, Florida: American Accounting Association.
American Accounting Association (AAA) (1986). Committee on Future Structure, Content, and
Scope of Accounting Education (The Bedford Committee) (1986).Future accounting
education: Preparing for the expanding profession. Issues in Accounting Education, 1: 168-
195.
American Accounting Association Position and issues statement of the accounting change
commission issues statement number: AECC Urges priority for teaching in high education,
August, (2010). Accounting education’, Education, 127(4):581-590.
American Accounting association Position and issues statement of the accounting education
change commission position statement number one. Objectives of education for
accounting, September, 1990.

Andrews, A. (1993). Is time that business took a to public education. Sunday Times.

Arnold, V., & S.G. Sutton, (eds). 2002. Resea rching Accounting as an Information Systems
Discipline. Sarasota, FL: American Accounting Association.
Apple, M.W. 1990. Is there a curriculum voice to reclaim? The Phi Delta Kappan,
71(7):526-530.

Association to Advance Collegiate Schools of Business (AACSB). 2012. Business Accreditation

Standards. St. Louis, MO: AACSB.
Available at: http://www.deewr.gov.au/HigherEducation/Review/Pages/default.aspx. (Retrieved,
22, 2017)

75
Barnes, H., Dzansi, D., Wilkinson, A. & Viljoen, M. (2009). Researching the first year
accounting problem: factors influencing success or failure at a South African higher
education institution. Journal of New Generation Sciences, 7(2):36-58.
Bath, D., Smith, C., Stein, S. & Swann, R. (2004). Beyond mapping and embedding graduate
attributes: bringing together quality assurance and action learning to create a validated and
living curriculum. Higher Education Research & Development, 23(3):313–328.
Beavers, S. (2011). High school economics, cooperative learning and the-end-of-source-test-a case
study. Journal of Case Studies in Education, 2:1-7.

Behn, B.W.F., Ezzell, L.A., Murphy, J.D., Rayburn, M.T., Stith, J.R., & Strawser. (2012). The
Pathways Commission on Accounting Higher Education: Charting a National Strategy for
the Next Generation of Accountants. Issues in Accounting Education, 27(3):595-600.
Belkaoul, A. (1978) Linguistic relativity in Accounting. Accounting Organisations and Society
3(2): 97-104)

Benbow,J., Mirzrachi, A., Oliver, D., & Moshiro, L.S. (2007). Large class in a developing word:
what do we know and what can we do? US Agency for international development.
UNSAID.

Benson, P. 2003. How to meet standards,Motivate students, and still enjoy teaching: Four
practices that improve student learning. California: Corwin Press Inc.
Berg, B.L (2004). Qualitative Research Methods for Social Science. (5th .ed). Boston: Pearson
Education.

Biggs, J.B. (1987). Learning Process Questionnaire: Manual. Hawthorn, Vic.: Australian Council
for Educational Research.

Biggs, J. (1999). What the student does: teaching for enhanced learning, Higher Education
Research & Development, 18(1):57–75.
Biggs, J. and Tang, C. (2007) Teaching for Quality Learning at University, 3rd edn. (Maidenhead,
UK: Open University Press).
Birrell, B. (2006) Implications of low English standards among overseas students at Australian
Universities, People and Place, 14(4):53–64.

76
Birrell, B. and Healy, E. (2008) Migrant accountants: high numbers, poor outcomes, People and
Place, 16(4): 9–22.
Bogdan, R.C. & Billden, S.K. 1998. Qualitative research education. An introduction to theory
methods. Boston: Allyn and Bacon.

Bontoux, V. & Buchan, A. (2007). Secondary textbook and school library Provisiono in Sub-
Sahara Africa: A review based on 19 national case studies World Bank, Washington (
Available from www.woldbank.org. Retrieved 11 June 2016).

Borich, D.G (2000). Effective Teaching Methods. (4th .ed.). New Jersey: Prentice Hall INC.

Boyce, G., Geer, S., Blair, B., & Davids. C, (2012). Expanding the horizons of Accounting
education: incorporating social and critical perpectives, Accounting Education: An
International Journal, 21(1):47-74.
Bradley, D., Noonan, P., Nugent, H. & Scales, B. (Eds). (2008). Review of Australian Higher
Education: Final Report (Commonwealth of Australia).
Bracci, E. & Llewellyn, S. (2012). Accounting and accountability in an Italian social care provider:
constrasting people- changing with people- processing approaches, Accounting, Auditing
and accountability journal, 25(5):808-834.
Bui, B. and Porter, B. (2010). The expectation-performance gap in accounting education: an
exploratory study, Accounting Education, 19(1–2): 23–50.
Bush, G. 2006. Learning about learning: from theories to trends. Teacher librarian, Issues in South
African education after 1994. Kenwyn: Juta Publishers.
Bush, T, Joubert, H. J., Kiggundu, Edith and van Rooyen, Jean. (2010) Managing teaching and
learning in South African schools. International Journal of Educational Development, 30
(2): 162-168.
CA Saga, 2012. South Africa’s poor mathematics results: What is the solution? [online]. Available
from: <http://contractaccountants.wordpress.com/2012/07/24south-affairpoor- Retrieved
12 August 2017).
Calitz, L., Fuglested, L. & Lillejord, S. (2002). Sandown Leadership in education: Heineman.
Cappelletto, G. (2010). Challenges Facing Accounting Education in Australia: A Joint Accounting
Bodies and AFAANZ Commissioned Report (Melbourne: Accounting and Finance
Association of Australia and NewZealand [AFAANZ]). Available at: http://afaanz.org/.

77
Carroll, R.F. and Liu, F. (1995) Accounting research in China. In J. Blake and S. Gao (eds)
Perspectives on Accounting and Finance in China, pp. 236–46. London and New York:
Routledge.
Chau, W.F. (1996). Teaching and learning only the language of numbers monolingualism in a
multilingual word. Critical Perspectives on Accounting, 7(1):129-156.

Cheng, K. (2007). The curriculum design in universities from the perspective of providers in
Accounting education. Education, 127(4):581-590.
Chinese Institute of Certified Public Accountants (CICPA) (1996) The Ninth Five Year Plan and
the 2010 Plan of the CICPA (Draft). Beijing: CICPA.
Clark, H. H. (1977). Inferences in comprehension. In D. LaBerge & S. J. Samuels (Eds.), Basic
processes in reading: Perception and comprehension (pp. 243-263). Hillsdale, NJ:
Lawrence Erlbaum Associates.

Cohen, J. & Hand, D.M. (1993). Analysis of underlying constructs affecting the choice of
Accounting as a major. Issues in Accounting Education, 8(2):219-247.

Cohen, L., Manion, & Morrison, K. (2000). Research methods in education (5th end) London:
Routledge.
Cohen, L., Manion, L., & Morrison, K. (2004) . Research methods in education. London:
Routhledge.
Cohen, L., Manion, L., & Morrison, K. 2011. Research methods in education. (7th ed.). London:
Routledge.

Commonwealth of Australia. (2009). Transforming Australia‘s Higher Education System.

Available at: Routledge.

Coughlin, M. (2005) Bridging the accounting skills gap, Intheblack, 75(8): 11–20.
Cranmer, S. (2006) Enhancing graduate employability: best intentions and mixed outcomes,
Studies in Higher Education, 31(2):169–184.
Creecy, B. (2010). Adreess by Gauteng education MEC Barbara Creecy at the announcement of
the 2010 Gaunteng matric result at the Linder Auditorium, WITS education campus.
Creswell, J.W. (2014). Education Research: Planning, conducting and evaluating quantitative and
qualitative research. Boston: Pearson Education.

78
Cukurova, M, Bennet, J. & Abrahams , I (2017). Students’ knowledge acquisition and ability to
apply knowledge into different science context in two different independent learning
setting, Research in Science & Technology Education, 36(1): 17-34.

De la Harpe B. & David, C. (2012). Major influences on the teaching and assessment of graduate
attributes, high education research and development. Higher Education Research and
Development, 31 (4):493-510.

De Vos, A.S., Srydom, H., Foucher, C.B. & Delport, C.S.L. (2002). Research at grass roots for
the social sciences and human service professions. Hatfield: Van Schaik Publishers.

Department of Education. (2000). A South African Curriculum for the 21st Century: Report of the
review Committee on Curriculum 2005. Pretoria: government Printer.
Department of Basic Education. 2012a. District memorandum no. 241: possible retention
schedules, progression/promotional requirements. Pretoria: Government Printers.
Department of Basic Education. 2012b. National policy pertaining to the programme and
promotion requirements of the national curriculum statement grades R-12, 1-67.
Department of Basic Education. 2013. National senior certificate examination: national Pretoria:
Government Printers.
Department of Education (DoE). 2000. Alternative for corporal punishment. A practical guide for
educators. Department of education, Pretoria: Government Printers.

Department of Education, (2003). National Curriculum Statement, Grades 10-12 (general).

Overview. Pretoria: Government Printers.

Department of Basic Education, (2014). Policy on Screening, Identification Assessment and

Support. Pretoria: Government Printings.
Devlin, M. & Samarawickrema, G. (2010). The criteria of effective teaching in a changing higher
education context. Higher Education Research & Development, 29(2):111-124.
Dou, K, & Domuan, F. (1979) Accountung According to the Green books Philosophy of the
partners, not wage workers. Tripoli: Public firm of publication and distribution.

Duminy, P.A., & Shonge, W.F. 1994. Didactics: theory & practice. Cape Town: Maskew Miller.

79
English, F. (1978). Quality Control in Curriculum Development (Arlington, VA: American
Association of School Administrators).
Evans, E., Burritt, R. & Guthrie, J. (2010). Accounting Education at a Crossroad in 2010. Centre
fir Accounting, Governance and Sustainability. Australia: University of South Australia.
Eleagba, C.E (2014). The problems in the teaching and learning of Accounting as a Vocational
subject in Nigeria secondary school. International Journal of Science and Technology,
3(2):208-300?

Faranda, W.W. & Clarke, I. (2004). Student observations of outstanding teaching: implications for
marketing educators. Journal of Marketing Education, 26(3):271-281.
Fin, J.D. (2003). Tennesses class size study: findings implications, misconception. Education
Evaluation and Policy Analysis, 21(2):97-109.

Flick, U, Von Kardoff, E. & Steinke, I (2004). Research in Education. London: Sage Publications.

Fox, D. (1983). Personal theories of teaching, Studies in Higher Education, 8(2):151-63.

Frecka, T.J. & Nicholas,W.D. (2004). Characteristic of masters in Accounting degree program,
issues in Accounting education. Gazette, 20844, February 4.

Freeman, M., Simpson, L. and Taylor, T. (2008) Assurance of learning: an Australian experience.
Paper presented at the Association to Advance Collegiate School of Business (AACSB)
International Conference, Hawaii.
Garfield, J. (1993). ‘Teaching statistics using small-group cooperative learning’, Journal of
Statistics Education, 1(1):1-9.
Gao, S.S. (1995) Accounting education and practice in China: perceived problems and solutions.
In J. Blake and S. Gao (eds) Perspectives on Accounting and Finance in ChinaLondon and
New York: Routledge. pp. 299–318.
Geyser, H.(2000). OBE criticl Perspective. in T.M Mda & S Mothata (eds). Critical Issues in South
African Eduction After 1994. Cape Town: Juta.
Gibbs, G., & Jenkins, A. (1992). Teaching large classes in higher education. London: British
Library Publication.

Gibbs, G.R (2008). Analysing Qualitative. London: Sage Publication.

80
Giroux, H.A. (1996). Fugitive Cultures Race Violence & Youth. New York: Routledge.
Gow, L. & Kember, D. (1993). Conceptions of teaching and their relation to student learning,
British Journal of Educational Psychology, 31:20-33.
Gow, L., Kember, D. & Cooper, B. (1994). The teaching context and approaches to study of
Accountancy students, Issues in Accounting Education, 9(1):118-130.
Gray, R. and Laughlin, R. (2012) It was 20 years ago today: sgt pepper, green Accounting and the
Blue meanies, Accounting, Auditing and Accountability Journal, 25(2):228-255.
Hancock, P., Howieson, B., Kavanagh, M., Kent, J., Tempone, I. & Segal, N. (2009). Accounting
for the Future:More than Numbers (Sydney: Australian Learning and Teaching Council).
Handy, E.W. (2003). Why students fail. Simple study schedule, passing the Bar, Proffesor
Vernellia Randall. Available from: http//Academic.Undayton. Edu/ legaled/ barpass/ other/
resources.htm Retrieved (6 May 2017).

Hanna, J.M., Kaluza, H.J., Musselman, A.V., & Weaver, D.H. (1979). Methods of teaching
accounting. New York: McGraw-Hill, Inc.
Harley, K. & Wederkind, V. (2004). Political change, curriculum change and social formation,
1990 to 2002. (In: Chisholm, L. (ed). Changing class: education and social change in
post- apartheid South Africa: Cape Town: HSRC Press).
Harley, K., Barasa, F., Bertram, C., Mattson, E. & Pillay, S. (2000).The real and the ideal: teacher
roles and cornpetences in South African policy and practice. International Journal of
Educational Development, 20 (4): 287-304.
Hartle, R.T., Kavanagh, M. & Zraa, W. 2011. ‘Teaching accounting in the new millennium, a
paper presented at the Cambridge Business and Economics Conference, Cambridge
University, UK. 1: 1-23.
Hartwell, C.L., Lighlte, S.S., & Maxwell, B. (2005). High school students’ perception of
Accounting. Ohio Wright University and Deloittle tax practice, Ohio valley Region.

Hawkins, L.P. (1989). Strategic for teaching accounting at the secondary level, Bus Edu. Forum,
43(4): 9-12.

Heather, C. 2010. Socratic method [online]. Available at: <http://www.learnncorg/ lp/pages/4994>

[Accessed 20 September 2016].

81
Heffernan, T., Morrison, M., Sweeney, A. & Jarrett, D. (2010). Personal attributes of effective
lecturers: the importance of dynamism, communication, rapport and applied knowledge,
International journal of management education, 8(3):13-27.
Henning, E., Van Rensburg, W. & Smit, B. (2004). Finding your way in qualitative research.
Pretoria: Van Schaik.

Holm, C. and Zaman, M. (2012) Regulating audit quality: Restoring trust and legitimacy,
Accounting forum, 36 (1): 51-61.
I want to be a CA (2009). Accounting Blog. 10 Habits That Will Make you fail in Acoounting .
Available at /2009/09/10-habits-that-will-make-you-fail-in.html retrieved, March 20 1016.
IFAC (1996) Pre-qualification Education, Assessment of professional competence and experience
of requirements of professional accountants IFAC , New York .
IFAC 2003, international education guideline 11: information technology for professional
Accountants, IFAC, NY.
IAES (2013) International Accounting Education Standard Board fact sheet, February 2013,
Available from > https://www.ifac.org/system/files/uploads/IAESB/IAESB.pdf.
(Retrieval 2 March 2016).
Inman, B.C., Wenzler, A., & Wickert, P.D. (1989). Square pegs in round holes: are accounting
students well-suited to today’s accounting profession. Issues in accounting education, 4
(1):19-48.

Isaacs, E., Visser, K., Friedrich,C. & Brijlal, P. (2007). Entrepreneurship education and training
at the further education and training level in South Africa. South African journal of
education, 27:613-629.
Jackling, B., Raar, J., wigg, R. , Williams, B. & Wines, G. (2004) accounting : framework for
decision making, MacGraw-hill, Macquarre park, NSW.
Jackling, B. and De Lange, P. (2009) Do accounting graduates’ skills meet the expectations of
employers? A matter of convergence or divergence, Accounting Education, 18(4–5): 369
385.
Jackson, M., Watty, K., Yu, L. and Lowe, L. (2006) Assessing Students Unfamiliar with
Assessment Practices in Australian Universities (Sydney: Carrick Institute of Learning and
Teaching in Higher Education).

82
Jacobs, J., Vakalisa, N. & Gawe, N. (2016). Teaching-Learning dynamics. A participatory
approach. Sandton: Heinemann.
Jacobs, M. 1999. Curriculum. (In: Lemmer, L. Contemporary education: Global issues and trends.
Sandton: Heinemann Higher and Further Education (Ply) Ltd: 96-126).
Jansen, J. & Vithal, R. (1997). Designing your first research proposal: A manual for researchers
in education and social sciences, handsdown. Lesotho: Juta.Review, 2008, Education and
training maseru: government printers.
Jones, A. (2010) Generic attributes in accounting: the significance of the disciplinary context,
Accounting Education, 19(1–2), pp. 5–21.
Joppe, M. (2000). The research process. Retrieved February 25, 1998 from
http://www.ryerson.ca/mjoppe/rp.htm.

Kabiri, T.S. and Rahimzadeh, K. 2012. ‘Effective methods of teaching in science with a religious
approach’, Journal of American Science, 8(3):150-154.
Kachelmeier, S. (2002). In defence of Accounting Education. The CPA Journal. 34-38.

Karreman, G.H. (2002). The Impact of Globalisation on Accountancy Education, International.

Kavanagh, M. H. and Drennan, L. (2008). What skills and attributes does an accounting graduate
need? Evidence from student perceptions and employer expectations, Accounting &
Finance, 48(2): 279–300.
Kember, D. & Gow, L. (1994). Orientations to teaching and their effects on the quality of student
learning, Journal of Higher Education, 65(1): 58-74.
Kember, D. (1997). A reconceptualisation into research into university academics’ conceptions of
teaching, Learning and Instruction 7(3):255-75.
Killen, R. (2016). Teaching strategies: For quality teaching and learning. Cape Town: Juta.
Kotter, J. 2012. Leading Change. Boston, MA: HBR Press.
Kumar, R. (2014). Research methodology: a step-by-step guide for beginners. London: Sage
Publications.

KwaZulu-Natal Department of Education (2012) Curriculum management and curriculum

strategy, Pietermaritzburg: Government printers.

83
Lavoie D. (1987). The accounting of interpretation and the interpretation of Accountant: the
communication function of the language business. Accounting organisations of society,
12:579-604

Leonard, K., Noh. K.E, & Orey, M. (2008). Learning theories and instructional strategies.
Accessat
http://projects.coe.uga.eduITFundations/index.php?tittle=Learning_theoriesandi
nstructional_strategies. [Accesssed: 27 October 2017].

Letshwene, M.J. (2014). Improving grade 10 Accounting teachers’ competencies in the Ekurhuleni
District of Gauteng Province. M.Ed. Dissertation. Pretoria: UNISA.

Lin, Z. and Deng, S. (1992) Educating accounting in China: current experiences and future
prospects. The International Journal of Accounting 27(2), 164–177.

Loewenberg Ball, D. & Cohen, D.K. 1996. Reform by the book: What is - or might be –the role
of curriculum materials in teacher learning and instructional reform? Educational.
Love, H.M. (1992). Communication, Accountability and professional discourse: the interaction of
language values and ethical values. Journal of business ethics.

Lucas, R. E., Diener, E., Grob, A., Suh, E. M., & Shao, L. (2000). Cross-cultural evidence for the
fundamental features of extraversion. Journal of Personality and Social Psychology, 79,
452-468.

Lucas, U. (2002). Contradictions and uncertainties: lecturers’ conceptions of teaching introductory

accounting, British Accounting Review, 34 (2): 183-203.
Lumadi, W.M. (2014). Reversing the trends of dismal performance in disadvantaged school: A
curriculum Evaluation exercise. Mediterranean Journal of Social Sciences, 5(6):243-249.

Lyons, A. (2012). Workers of tomorrow, education in progress, ministry of education and science
research. Port fortis: Fiji.

Magano, F.L. (2014). A review of strategies to address the shortage of science and Mathematics
educators in Grades 10-12. PhD. Thesis, Pretoria: University of Pretoria.

84
Maphalala, M.C. (2016). Teaching and learning Strategies in South Africa. Hampshire: Cengage
Learning.

Maree, K. (ed.). 2013. First steps in research. Hatfield: Van Schaik.

Maree, K., Creswell, J. W., Ebersohn, L., Eloff, I., Ferreira, R., Ivankova, N. V., & Plano Clark,
V. L. (2007). First steps in research. (1st ed.).Pretoria: Van Schaik.

Maree, K., Creswell, J.W., Ebersohn, L., Eloff, I., Ferreira, R., Ivankova, N.V. & Plano Clark,
V.L. (2016). First Steps in Research (2nd ed.). Pretoria: Van Schaik Publishers.

Marton, F. Dall'Alba, G. and Beaty, E. (1993) "Conceptions of Learning", International Journal

of Educational Research, vol.19, pp.277-300.

Marton, F., Hounsell, D. & Entwistle, N. (1984) (Eds.). The experience of learning. Edinburgh.
Scottish Academic Press. [Key book on Deep and Surface learning.]

Marton, Ference & Booth, Shirley (1997). Learning and awareness.

Marton, Ference & Booth, Shirley (1997). Learning and awareness.

Marving, D. A., Kinder, J. S. & Schumert, L.R. (1970). Better Teaching in Secondary Schools.
New York: Holt Rinehart and Winston Inc.
Masino, S. & Nino-Zaruzua, M. (2016). What works to improve the quality of student in
developing countries. International Journal of Educational Development, 48:53-65.

Mason, M. 1999. Outcomes-based education in South African curricular reform: a response to

Jonathan Jansen. Cambridge Journal of Education, 29(1):137-143.

Mathew, M.R., Jackson, M. & Brown, P. (1990) Accounting for education. Report of the review
of the Accounting discipline in higher education (Camberra, Austrialia Government
publishing service).
Mathews, R. (Chair) (1990). Accounting in Higher Education. Canberra: Report on the Review of
the Accounting Discipline in Higher Education 1, Australian Government Publishing
Services.

85
Mathews, R., Brown, P. & Jackson, M. (1990). Accounting in Higher Education: Report of the
Review of the Accounting Discipline in Higher Education, Volume 1 (Canberra: Australian
Government Publishing Service).
McMillan, J., & Schumacher, S. (2006). Research in education evidence based inquiry. Boston:
Pearson.
McMillan, J.H. & Schumacher, S. (2010). Research in Education: Evidence-Based Inquiry (6th
ed.). Boston: Pearson Education, Inc.

McMillan, J.H., & Schumacher, S. (2010). Research in Education: Evidence-based Inquiry (7th
ed.). Boston: Pearson Education.

Miller, A.J. & Peterson, E.S. 2004. ‘Comparing the quality of student’s experiences during
cooperative learning and large group instruction’, The Journal of Education Research,
Ministry of education Science and technology (2005), Republic of Kenya, Kenya education Sector
Support Programme, 2005-2010. Nairobi.

Mladenovic, R. (2000) An investigation into ways of challenging introductory accounting

students’ negative perceptions of accounting, Accounting Education: an international
Journal, 9(2): 135–55.
Morgan, G. (1988). Accounting as real construction towards a new epistemology for Accounting
practice. Accounting and society, 139

Neuman, W.L (2014). Social Research Methods: Qualitative and Quantitative Approaches.
Boston: Pearson Education.

Nieman, M. & Monyai, R. 2006. The educator as mediator of learning. Pretoria: Van Shaik
O’Connell, B. (2010) Enhancing Assessment Feedback Practices in Accounting Education: Issues,
Obstacles and Reforms (Sydney: Australian Learning and Teaching Council (ALTC)).
Oliver, R., (2006) exploring technology-facilitated solution to cater for advanced students in large
undergraduate classes. Journal of Computer Assisted Learning, 22(1):1-12.

Oloidi, G.A. (2003). Evaluation of the performances of Students in Accounting on the Senior
Secondary School Certificate Examination in Ondo State. Paper Presented at the 5th

86
 Annual National Conference on Education and self-Reliance, Ambrose Ali University,
Ekponaa, Edo.
Ozden, M. (2008). ‘The effect of content knowledge on pedagogical content knowledge: the case
of teaching phases of matters’, Educational Sciences: Theory & Practice, 8(2):633-645.
Ozden, M. (2008). ‘The effect of content knowledge on pedagogical content knowledge: the case
of teaching phases of matters’, Educational Sciences: Theory & Practice, 8(2): 633-645.
Packree, S. (2010). Bad teaching blamed for poor maths, physical science, accounting results.
Padmanabhan, Y. (2001). Internal efficiency in primary education. Available at
http//www.sterios41188eci.htm. [Accessed: 27, October 2017].

Padmanabhan, Y. (2001). Internal efficiency in primary education. Retrieved from:

http//www.sterios41188eci.htm. [Retrieved 27, October 2017].

Parker, L.D. (2007). Professionalisation and UK Accounting education and training.

Parker, R.H. (1989). Importing and exporting Accounting: the British experience, in A Hopwood
(ed) International Pressures for Accounting Change. Prentice-Hall International and
ICAEW: Hertfordshire:7-29. Researcher, 25(9):6-14.
Patton, M.Q. (2002). Qualitative research and evaluation methods. (3rd.ed.). Thousand Oaks: Sage
Publications Pearson Education Ltd. practices that improve student learning. California:
Corwin Press Inc. Perspectives in Education, 19(1):5-28.

Philips, N. (1991). The sociology of knowledge: toward an existentialist view of business ethics.
Journal of business ethics, 10(10): 787-798.

Pinar, W., Reynolds, W.M., Slattery, P., & Taubman, P.M. (1995). Understanding curriculum..
Roszak, T., Gomes, M. E., & Kanner, A. D. (Eds.) (1995). Ecopsyeholopy: Restoring the
earth and healing the mind (pp. 92-100). San Francisco, CA: Sierra Club Books. New York:
Peter Lang Publishing

Pop-Vasileva, A., Baird, K. and Blair, B. (2014). The work-related attitudes of Australian
accounting academics, Accounting Education: An International Journal, 23(1), pp. 1–21.
Pretoria: Government Printers.

87
Ramsden, P. (1995). Improving quality of higher education: lessons from research on student
learning and education leadership. London: Routledge.
Ramsden, P., argetson, D., Martin, E. & Clarke, S. (1995). Recognising and Rewarding Good
Teaching in Australian Higher Education. Canberra: Australian Government Publishing
Service.
Rankin, M., Silvester, M., Vallely, M. & Wyatt, A. (2003). An analysis of the implications of
diversity for students’ first-level accounting performance. Accounting and Finance,
43:365-393.
Savides, M. (2017). SA schools have 5,139 teachers who are unqualified or under-qualified.
Herald Liner 6 June 2017. Retrieved from:
http://www.heraldlive.co.za/news/2017/06/06/sa-schools-5139-teachers-unqualified-
qualified/. [Accessed: 30 September 2017].

Seifried, J. (2012) Teachers’ pedagogical beliefs at commercial schools – an empirical study in

Germany. Accounting Education, 21(5):. 489–514.
Sepeng, P. and Madzorera, A. (2014). ‘Sources of difficulty in comprehending in comprehending
and solving Mathematical word problem. International Journal of Educational Sciences,
6(2): 217-225.
Shah, J., & Inamullah, H.M. (2012). Overcrowded classroom: A serious problem for teachers. The
Journal of Educational Strategies, 5(1), 772-789.

Sin, S., Reid, A. and Jones, A. (2012). An exploration of students’ conceptions of accounting work,
Accounting Education: An International Journal, 21(4):323-340.
Slavin, E.R. 2009. Educational psychology: theory and practice (9th ed.) New Jersey: Pearson
Education Ltd.
State Council (1996) Rectify Accounting Order, and Further Improve upon Accounting Quality.
Paper No. 16. Beijing: The State Council.
Soudien. C. & Baxen,J. 1997.Transformation and Outcomes-based education in South Africa:
Opportunities and challenges, The Journal of Negro Education, 6 (4): 449-459.
Steenkamp, L.P., Baard, R.S. & Frick, B.L. 2009. ‘Factors influencing success in first-year
Accounting at a South African university: A comparison between lecturers’ assumptions
and students’ perceptions’, South African Journal of Accounting Research, 23(1):113-140.

88
Stout, D.E. & Wygal, D.E. (2010). Negative behaviors that impede learning: survey findings from
award-winning accounting educators, Journal of Accounting Education, 28(2):58-74.
Strauss, A. (1996). Basic qualitative research techniques and procedures. London: Sage Publisher.

Tan, A. & Ferreira, A. (2012). The effects of the use of activity-based costing software in the
learning process: an empirical analysis. Accounting Education, 21(4): 407–430.
Tang, Y.W., Cooper, B.J. and Chow, L. (1994) Accounting and Finance in China, A Review of
Current Practice. Hong Kong: Longman.
Taole, M.J. (2015). Towards a meaningful Curriculum implementation in South African Schools:
Senior Phase Teachers’ experience. African Education Review, 12(2):266-279.

Taylor, N. & Vinjevold, P. 1999. Getting learning right. Report of the president's education
initiative research project. Braamfontein: Joint Education Trust.
Tazawa, M. (2004) Career decision-making of juniors and seniors in a university, Bulletin of
Graduate Studies -Literature, 33(February), pp. 181–193.Theory, 56(2):221-236.

Tett, L. Blair, A. Kay, H. Martin, J. & Ransons, S. (2001). Collaboration between school and
community education agencies in taking social education exclusion, Research Paper in
Education, 16 (1):3-12.
The Herald. (2010). Textbooks shortage impact negatively on Education, Available at
http://www.herald.co.zw/textbook-shortage-impacts-negatively-on-education/ [6 June
2017].

The pathway commission on Accounting High Education, (2012). Charting national strategy for
the next of Accountant. Available from https://www.iasplus.com/en/othernews/research-
and-education/pathways-commission-on-accounting-higher-education-releases-final-
report. (Retrieved 22, May 2017

Tracy, E. (2002). The students guide to exam success. Philadelphia: Open University Press.
Trigwell, K. & Prosser, M. (1996) Changing approaches to teaching: a relational perspective,
Studies in Higher Education, 21(3):275-84.
Trigwell, K., Prosser, M. & Taylor, P. (1994). Qualitative differences in approaches to teaching
first year university science, Higher Education, 27 (1):75-84.

89
Tshikululu Social Investment, (2010). Matric results-not good enough must do better.
Available at http://www.tshikululu.org/metric-results-not-good-enough-must-do-
better#ULeiXc03Nto [4 November 2017].

Van Romburg, T (2014). Investigating the gap between School University and practice. M.Ed.
Dissertation. Potchefstroom: University of North-West

Van Rossum, E. J. & Deijkers, R. (1984). “Students' conceptions of learning and good teaching.”
Paper presented at the 10th International Improving University Teaching Conference,
University of Maryland University College, U.S.A.
Vithal, R, (2004). A battle for the soul of the mathematics curriculum. Plenary Panel: Mathematics
education for whom, and why? The balance between mathematics education for all and for
high performance. In M. Niss (Ed.), 10 Proceedings International Congress on
Mathematical Education, (ICME) 4-11 July 2004 Denmark- Roskilde University (pp.
69−74). Copenhagen: IMFUFA.

Vu, T., Rigby, B. and Mather, G. (2011) Embedding the Development and Grading Generic Skills
Across the Business Curriculum Graduate Skills, (Sydney: Australia Learning and
Teaching Council (ALTC)).
Watty, K. (2007) Quality in accounting education and low English standards among overseas
students: is there a link?, People and Place, 15(1):22–29.
Watty, K. (2007). Quality in accounting education and low English standard among overseas
students: is there a link? People and place, 15(1):22-29.

Wearmouth, J., Glynn, T., & Berryman, M. 2005. Perspectives of student behaviour in
Weaver,K. & Oslon, J.K. (2006) Understanding paradigm. Available from maicm.ittdmc.net/s-
murphy. 18 April 2016.

Wells, P. & Fieger, P. (2004). Accounting: Perceptions of Influential High School Teachers’ in
the USA and NZ, Paper presented at the AFAANZ Conference, Alice Springs.
Willcoxson, L., Wynder, M. and Laing, G. K. (2010) A whole-of-program approach to the
development of generic and professional skills in a university accounting program,
Accounting Education, 19(1–2): 65–91.
Wilson, R.M.S. (2011). Alignment in Accounting education and training, Accounting education.

90
Wright, S. and Chalmers, K. (2010). The future for accounting academics in Australia, in E. Evans,
R. Burritt & J. Guthrie (Eds) (2010). Accounting Education at the Crossroad in 2010, pp.
72–79 (Sydney, NSW; Adelaide, SA: Centre for Accounting, Governance, and
Sustainability and the Institute of Chartered Accountants in Australia).
Wyse, S.E. (2011). What is the difference between Quantitative Research and Qualitative
Accounting Education: An International Journal, 14, March, 2005, 123-129. Accounting
Standards Committee Foundation, London.
Xiao, Z.Z. and Pan, A.X. (1994). A survey of accounting research methodological training. The
Journal of Beijing Institute of Business 56(2), 48–51.
Xiao, Z.Z., Zhang, Y. and Xie, Z. (1999). The making of independent auditing standards in China,
Accounting Horizons, 14 (1): 69-89.
Yang J, et al. (1998) Crystal structure of the catalytic domain of protein-tyrosine phosphatase SHP-
1. J Biol Chem 273(43):28199-207
Yara, P.O. (2010). Teaching/Learning resources and academic performance in Mathematics in
secondary schools in Bondo District of Kenya. Asian Social Sciences, 6(12):126-132.

Zraa, W. Karanagh, M. & Hartle, R.T. (2011). Teaching Accounting in the new Millennium.
Cambridge Business and Economics Conference (CBEC) June 27-29. Cambridge
University UK.

91
ANNEXTURE A

92
93
ANNEXTURE B

P.O. Box53276

Mtunzini

3887

11 May 2016

The Circuit Manager

Department Of Basic Education

Zululand district

Dear Sir/Madam

REQUEST FOR PERMISSION TO CONDUCT RESEARCH IN SCHOOLS

I am employed by the Department of Basic Education at Magqezulana high school. I am currently registered
for a Master of Education degree (M.Ed.) at the University of Zululand in the department of Curriculum
and Instructional Studies. The topic of my research project is: Academic performance of Grade 12 learners
in Accounting in the Zululand District.

I wish to seek permission to conduct research in schools under Zululand district. The grade 12 accounting
educators will used as participants to collect data for the study.

I hope the findings of this study will benefit and assist the Department of Basic Education and educators
teaching Grade 12 accounting.

Yours faithfully

Ms ZN Sikhombo

Contact numbers: 0731835897 (mobile)

Email: zonkenonhle@gmail.com

Dr M.S.N. Mabusela (Supervisor)

Dr B.T Gamede (co-supervisor)

94
ANNEXTURE C

95
ANNEXTURE D

RESEARCH QUESTIONS (INTERVIEW SCHEDULE)

TOPIC: Academic performance of Grade 12 learners in Accounting in the Zululand

District

The interviews will be guided by the following main questions, with probing based on the
answers from respondents;

How are learners in Grade 12 performing in Accounting in the Zululand

District?..............................................................................................................................................
............................................................................................................................................................
.........................................................................................................................................

To what extent do learners in Grade 12 perform in Accounting in the Zululand

District?..............................................................................................................................................
............................................................................................................................................................
............................................................................................................................................................
...................................................................................................................................

What cause (why) them to perform that way?

………………………………………………………………………………………………………
………………………………………………………………………………………………………
……………………………………………………………………………………..

What are the classroom factors that affect learner’s academic performance in accounting?)

………………………………………………………………………………………………………
………………………………………………………………………………………………………
………………………………………………………………………………………………………
………………………………………………………………………………………………………
………………………………………………………………………………………………………
……………………………………………………………………….

To what level do they perform in comparison with other learners in other Zululand Districts?

………………………………………………………………………………………………………
………………………………………………………………………………………………………

96
………………………………………………………………………………………………………
………………………………………………………………………………..

Is their performance considered satisfactory as required in that Grade?

………………………………………………………………………………………………………
………………………………………………………………………………………………………
………………………………………………………………………………………………………
…………………………………………………………………………………

What teaching approaches to you normally use in your teaching?

………………………………………………………………………………………………………
………………………………………………………………………………………………………
………………………………………………………………………………………………………
………………………………………………………………………………………………………
…………………………………………………………………………………

97